Legal Opinion

Estate of Anderson v. Commissioner

United States Tax Court

Decided December 7, 1989No. Docket No. 17593-87Unpublished

1Opinion of the Court

ESTATE OF BERNICE E. ANDERSON, DECEASED, THOMAS A. ANDERSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Anderson v. Commissioner

Docket No. 17593-87

United States Tax Court

T.C. Memo 1989-643; 1989 Tax Ct. Memo LEXIS 644; 58 T.C.M. (CCH) 840; T.C.M. (RIA) 89643;

December 7, 1989

Theodore J. England and Stanley E. Cohen, for the petitioner.

Christopher J. Croudace, for the respondent.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $ 320,978.60 in petitioner's Federal estate tax. Unless otherwise indicated, all section…

2Cases cited14 opinions

  1. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  2. Estate of Hall v. CommissionerUnited States Tax Court · 1989
  3. Estate of Christ v. Comm'rUnited States Tax Court · 1970
  4. Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
  5. Tenhet v. BoswellCalifornia Supreme Court · 1976

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