Legal Opinion
Estate of Lockett v. Comm'r
United States Tax Court
Decided April 25, 2012No. Docket Nos. 8922-09, 8940-09UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF LOIS L. LOCKETT, a.k.a LOIS L. LOCKETT, DECEASED, ROBERT W. LOCKETT, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lockett v. Comm'r
Docket Nos. 8922-09, 8940-09
United States Tax Court
T.C. Memo 2012-123; 2012 Tax Ct. Memo LEXIS 120; 103 T.C.M. (CCH) 1671;
April 25, 2012, Filed
Decision will be entered under Rule 155.
Tim A. Tarter, Larry C. Schafer, and Sarah E. Price, for petitioner.
S. Mark Barnes and Rebekah A. Myers, for respondent.
HAINES, Judge.
HAINES
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: In these consolidated cases, 1 respondent…
2Cases cited10 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Clark v. CommissionerUnited States Tax Court · 1952
- Harwood v. CommissionerUnited States Tax Court · 1984
- Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Clark v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Devine v. United StatesUnited States Court of Federal Claims · 2021
- Devine v. United StatesUnited States Court of Federal Claims · 2021
- Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018