Legal Opinion
Estate of Calcagno v. Commissioner
United States Tax Court
Decided December 27, 1989No. Docket No. 15078-87Unpublished
1Opinion of the Court
ESTATE OF JOSEPH V. CALCAGNO, DECEASED, CHARLES M. BIANCO, CO-EXECUTOR AND EMILY RASKOFF, CO-EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Calcagno v. Commissioner
Docket No. 15078-87
United States Tax Court
T.C. Memo 1989-677; 1989 Tax Ct. Memo LEXIS 677; 58 T.C.M. (CCH) 1042; T.C.M. (RIA) 89677;
December 27, 1989
Kevin Patrick McGovern, for the petitioner.
Nancy Chassman Rothbaum and Steven M. Diamond, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $ 17,669.87 in the Federal estate tax of the Estate of…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- In re Accounting of Lincoln Rochester Trust Co.New York Court of Appeals · 1974
- In re the Estate of PottsAppellate Division of the Supreme Court of the State of New York · 1925
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
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