Legal Opinion

Estate of Boydstun v. Commissioner

United States Tax Court

Decided June 20, 1984No. Docket No. 22396-81Unpublished

1Opinion of the Court

ESTATE OF BARBARA T. BOYDSTUN, Deceased, FRANK W. BOYDSTUN, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Boydstun v. Commissioner

Docket No. 22396-81.

United States Tax Court

T.C. Memo 1984-312; 1984 Tax Ct. Memo LEXIS 361; 48 T.C.M. (CCH) 311; T.C.M. (RIA) 84312;

June 20, 1984.

Robert Rosenberg, for the petitioner.

Charlotte A. Mitchell, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in the estate tax of Barbara T. Boydstun, deceased, in the amount of $29,480. The issue for decision is whether the…

2Cases cited4 opinions

  1. Hibernia Bank v. Wells Fargo BankCalifornia Court of Appeal · 1977
  2. Pope v. United StatesDistrict Court, S.D. California · 1968
  3. Procter v. WoodhouseSupreme Court of Vermont · 1968
  4. Wells Fargo Bank American Trust Co. v. GreunerCalifornia Court of Appeal · 1964

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