Legal Opinion
Estate of Bates v. Comm'r
United States Tax Court
Decided November 7, 2012No. Docket No. 1193-10Unpublished
1Opinion of the Court
ESTATE OF SYLVIA E. BATES, DECEASED, SHERI BEERSMAN, EXECUTOR AND TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Bates v. Comm'r
Docket No. 1193-10
United States Tax Court
T.C. Memo 2012-314; 2012 Tax Ct. Memo LEXIS 314; 104 T.C.M. (CCH) 561;
November 7, 2012, Filed
Decision will be entered under Rule 155.
David W. Riley, for petitioner.
Elaine Tamiko Fuller, for respondent.
FOLEY, Judge.
FOLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: After concessions, the issues for decision are whether decedent's estate is entitled to certain deductions, must include in the…
2Cases cited17 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
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