Legal Opinion
Estate of Foster v. Commissioner
United States Tax Court
Decided September 14, 1988No. Docket No. 348-87Unpublished
1Opinion of the Court
ESTATE OF E. ALVIN FOSTER, DECEASED, EVE JOHNSON, EXECUTRIX, AND EVELYN FOSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Foster v. Commissioner
Docket No. 348-87.
United States Tax Court
T.C. Memo 1988-437; 1988 Tax Ct. Memo LEXIS 460; 56 T.C.M. (CCH) 163; T.C.M. (RIA) 88437;
September 14, 1988.
William E. Frantz, for the petitioners.
Willard N. Timm, Jr., for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency in petitioners' 1982 Federal income tax return of $ 101,911.44 and additions to tax pursuant…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Haag v. CommissionerUnited States Tax Court · 1987
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