Legal Opinion
Estate of Machat v. Commissioner
United States Tax Court
Decided April 27, 1998No. Tax Ct. Dkt. No. 21573-96UnpublishedCited by 6 opinions
1Opinion of the Court
ESTATE OF MARTIN J. MACHAT, DECEASED, AVRIL GIACOBBI AND ERIC R. SKLAR, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Machat v. Commissioner
Tax Ct. Dkt. No. 21573-96
United States Tax Court
T.C. Memo 1998-154; 1998 Tax Ct. Memo LEXIS 152; 75 T.C.M. (CCH) 2194;
April 27, 1998, Filed
Decision will be entered for respondent as to the deficiencies in tax, and in accordance with the estate's concession for respondent as to the additions to tax under section 6651(a).
Richard S. Kestenbaum and Bernard S. Mark, for petitioner.
Janet F. Appel and Donald A. Glassel, for…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Sproull v. CommissionerUnited States Tax Court · 1951
- Darby v. CommissionerUnited States Tax Court · 1991
10 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Roberts v. CommissionerUnited States Tax Court · 2013
- BUNNEY v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- HUGGINS v. COMMISSIONERUnited States Tax Court · 2001
- Hackenberg v. Comm'rUnited States Tax Court · 2010
1 more not listed; retrieve them via the Exa API.