Legal Opinion

Estate of Donaldson v. Commissioner

United States Tax Court

Decided January 16, 1985No. Docket No. 2227-77Unpublished

1Opinion of the Court

ESTATE OF JENNIE R. DONALDSON, DECEASED, WILLIAM E. MURRAY, LEILA M. ATWOOD and PERRY M. SAMPLE, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Donaldson v. Commissioner

Docket No. 2227-77.

United States Tax Court

T.C. Memo 1985-33; 1985 Tax Ct. Memo LEXIS 598; 49 T.C.M. (CCH) 564; T.C.M. (RIA) 85033;

January 16, 1985.

William E. Murray, for the petitioner.

Bradford A. Johnson, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent, in a statutory notice dated December 27, 1976, determined a deficiency of $13,796.689.72 in…

2Cases cited7 opinions

  1. Robinette v. HelveringSupreme Court of the United States · 1943
  2. Harrison v. CommissionerUnited States Tax Court · 1952
  3. Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
  4. Murray v. United StatesUnited States Court of Claims · 1982
  5. Estate of Wycoff v. CommissionerUnited States Tax Court · 1973

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