Legal Opinion
Hillman Family Estate v. Commissioner
United States Tax Court
Decided August 10, 1982No. Docket Nos. 6561-79, 7122-79, 10084-81, 10127-81Unpublished
Held,ESP-type family trust not recognized.
1Opinion of the Court
THE JAMES R. HILLMAN FAMILY ESTATE, DONNA J. HILLMAN, TRUSTEE, JAMES R. HILLMAN, TRUSTEE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hillman Family Estate v. Commissioner
Docket Nos. 6561-79, 7122-79, 10084-81, 10127-81.
United States Tax Court
T.C. Memo 1982-468; 1982 Tax Ct. Memo LEXIS 281; 44 T.C.M. (CCH) 840; T.C.M. (RIA) 82468;
August 10, 1982.
Held,ESP-type family trust not recognized.
James R. Hillman, pro se.
Joseph C. Hollywood, for the respondent.
WHITAKER
MEMORANDUM FINDINGS OF FACT AND OPINION
WHITAKER, Judge: Respondent determined deficiencies with respect to the…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- Vercio v. CommissionerUnited States Tax Court · 1980
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