Legal Opinion
Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 19, 1985No. 84-2201PublishedCited by 40 opinions
1Opinion of the Court
CUMMINGS, Chief Judge.
The Commissioner of Internal Revenue (the “Commissioner”) assessed a notice of tax deficiency against the estate of Russell Hutchinson (the “Estate”) on May 18,1982. On June 15, the Estate petitioned the Tax Court pursuant to 26 U.S.C. §§ 6213, 7442, to redetermine the deficiency. After a two-day trial, the Tax Court decided in favor of the Commissioner, and the Estate appealed under 26 U.S.C. § 7482. We affirm.
I
Russell Hutchinson, a resident of Indiana, died on August 4, 1978 at the age of 71 of complications from surgery. He was survived by his second wife, Lillian,…
2Cases cited13 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. WellsSupreme Court of the United States · 1931
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Fay Lewis Berman, of the Estate of Joseph Emile Berman v. United StatesCourt of Appeals for the Fifth Circuit · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States of America, Plaintiff-Appellee/cross-Appellant v. Liudas Kairys, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Seventh Circuit · 1986
- Allen v. Comm'rUnited States Tax Court · 2002
- Zinniel v. CommissionerUnited States Tax Court · 1987
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Maniolos v. United StatesDistrict Court, S.D. New York · 2010
35 more not listed; retrieve them via the Exa API.