Legal Opinion

Estate of Richard F. Cahill, Patrick Cahill v. Commissioner

United States Tax Court

Decided June 18, 2018No. 10451-16Unpublished

1Opinion of the Court

T.C. Memo. 2018-84

UNITED STATES TAX COURT ESTATE OF RICHARD F. CAHILL, DECEASED, PATRICK CAHILL, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10451-16. Filed June 18, 2018. Jon D. Feldhammer and Timothy A. Froehle, for petitioner. Randall G. Durfee, Aimee R. Lobo-Berg, and Randall L. Eager, Jr., for respondent. MEMORANDUM OPINION THORNTON, Judge: By notice of deficiency, respondent determined a $6,282,202 deficiency with respect to the Estate of Richard F. Cahill (estate). Respondent also determined penalties for negligence or disregard of rules or…

2Cases cited17 opinions

  1. Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
  3. Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
  4. Merrill v. FahsSupreme Court of the United States · 1945
  5. Estate of Bongard v. Comm'rUnited States Tax Court · 2005

12 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API