Legal Opinion

Estate of Meredith v. Commissioner

United States Tax Court

Decided February 23, 1981No. Docket Nos. 2871-78, 2872-78, 2876-78, 2877-78, 3175-78Unpublished

1Opinion of the Court

ESTATE OF HELEN A. MEREDITH, DECEASED, TRAVIS C. MEREDITH, EXECUTOR, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Estate of Meredith v. Commissioner

Docket Nos. 2871-78, 2872-78, 2876-78, 2877-78, 3175-78.

United States Tax Court

T.C. Memo 1981-72; 1981 Tax Ct. Memo LEXIS 666; 41 T.C.M. (CCH) 923; T.C.M. (RIA) 81072;

February 23, 1981.

Russell J. Horn and Frank L. Scofield, for the for the petitioners.

William T. Overton, the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined deficiencies in petitioners' Federal income tax, along…

2Cases cited12 opinions

  1. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  2. Southeastern Finance Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
  3. W. Frank Lee, Jr., as Administrator of the Estate of W. Frank Lee, Deceased, and Anne H. Lee, Surviving Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
  4. Burton Swartz Land Corp v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
  5. Wagegro Corp. v. CommissionerUnited States Board of Tax Appeals · 1938

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