Legal Opinion
Estate of McDowell v. Commissioner
United States Tax Court
Decided January 22, 1986No. Docket No. 27520-83Unpublished
1Opinion of the Court
ESTATE OF CLARENCE McDOWELL, DECEASED, PEGGY NYSTROM, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McDowell v. Commissioner
Docket No. 27520-83.
United States Tax Court
T.C. Memo 1986-27; 1986 Tax Ct. Memo LEXIS 583; 51 T.C.M. (CCH) 319; T.C.M. (RIA) 86027;
January 22, 1986.
David N. Niklas, for the petitioner.
Joel Lopata, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $21,098.21 in petitioner's Federal estate taxes. After concessions, the issues for decision are (1) whether an…
2Cases cited16 opinions
- Heiner v. TindleSupreme Court of the United States · 1928
- Markwardt v. CommissionerUnited States Tax Court · 1975
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Schuster's Express, Inc. v. CommissionerUnited States Tax Court · 1976
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
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