Legal Opinion
Gillum v. Commissioner
United States Tax Court
Decided December 5, 1984No. Docket No. 4611-82Unpublished
1Opinion of the Court
DONALD A. GILLUM, TRANSFEREE OF THE ESTATE OF DON G. GILLUM, DECEASED, TRANSFEROR, AND BARBARA SHELTON, TRANSFEREE OF THE ESTATE OF DON G. GILLUM, DECEASED, TRANSFEROR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gillum v. Commissioner
Docket No. 4611-82.
United States Tax Court
T.C. Memo 1984-631; 1984 Tax Ct. Memo LEXIS 45; 49 T.C.M. (CCH) 240; T.C.M. (RIA) 84631;
December 5, 1984.
James D. Keast, for the petitioners.
Donald L. Wells, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency in estate tax against the Estate…
2Cases cited3 opinions
- Estate of Buchholtz v. CommissionerUnited States Tax Court · 1978
- Kahn v. United StatesSupreme Court of the United States · 1921
- Porter v. CommissionerUnited States Tax Court · 1969