Legal Opinion
Morris v. Commissioner
United States Tax Court
Decided September 8, 1982No. Docket No. 1144-77Unpublished
Held, fair market value of real property determined.
1Opinion of the Court
MAXE COLLEEN McCORKLE MORRIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Morris v. Commissioner
Docket No. 1144-77.
United States Tax Court
T.C. Memo 1982-508; 1982 Tax Ct. Memo LEXIS 241; 44 T.C.M. (CCH) 1036; T.C.M. (RIA) 82508;
September 8, 1982.
Held, fair market value of real property determined.
Louis Salmon and Charles E. Richardson, III, for the petitioner.
Thomas R. Thomas, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined that petitioner as a transferee of the Estate of James B. McCorkle, Deceased, is liable for a deficiency…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kaplan v. CommissionerUnited States Tax Court · 1965
- Kerr v. South Park CommissionersSupreme Court of the United States · 1886
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
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