Legal Opinion
Estate of Cullison v. Commissioner
United States Tax Court
Decided June 17, 1998No. Tax Ct. Dkt. No. 11573-96UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF SUZANNE W. CULLISON, DECEASED, J. GREG CULLISON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cullison v. Commissioner
Tax Ct. Dkt. No. 11573-96
United States Tax Court
T.C. Memo 1998-216; 1998 Tax Ct. Memo LEXIS 216; 75 T.C.M. (CCH) 2490;
June 17, 1998, Filed
Decision will be entered under Rule 155.
James Powers, for petitioner.
Rick V. Hosler, for respondent.
PARR, JUDGE.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, JUDGE: Respondent determined a deficiency in Federal gift tax against petitioner for 1989 of $559,435 and a deficiency in…
2Cases cited13 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Estate of Daisy F. Christ, Deceased, Robert Johnson Christ v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Simpson v. United StatesSupreme Court of the United States · 1920
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Gribauskas v. CommissionerUnited States Tax Court · 2001
- Estate of Gribauskas v. CommissionerUnited States Tax Court · 2001
- Estate of Paul C. Gribauskas v. CommissionerUnited States Tax Court · 2001