Legal Opinion
Estate of Roberts v. Commissioner
United States Tax Court
Decided March 29, 1983No. Docket No. 16383-80Unpublished
1Opinion of the Court
ESTATE OF RAYMOND S. ROBERTS, PAUL E. LEIGHTON, CO-EXECUTOR, E. JAMES ROBERTS, CO-EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Roberts v. Commissioner
Docket No. 16383-80.
United States Tax Court
T.C. Memo 1983-167; 1983 Tax Ct. Memo LEXIS 620; 45 T.C.M. (CCH) 1101; T.C.M. (RIA) 83167;
March 29, 1983.
Paul E. Leighton and E. James Roberts, for the petitoner.
Barry J. Laterman, for the respondent.
NIMS
MEMORANDUM OPINION
NIMS, Judge: Respondent determined a deficiency of $105,336.04 in petitioner's Federal estate tax. Due to concessions, the issue remaining for decision…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Blair v. CommissionerSupreme Court of the United States · 1937
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Estate of Sawyer v. CommissionerUnited States Tax Court · 1979
- Kelly's Trust v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
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