Estate of Van Loben Sels v. Commissioner
United States Tax Court
Petitioner moved for a continuance under Rule 134, Tax Court Rules of Practice and Procedure, and for an order compelling attendance at deposition pursuant to subpoena duces tecum under Rule 75, Tax Court Rules of Practice and Procedure. The main case involves respondent's determination of a deficiency in petitioner's estate tax, the central issue therein being the value of various undivided minority interests in certain timberlands as of the date of decedent's death.
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Petitioner moved for a continuance under Rule 134, Tax Court Rules of Practice and Procedure, and for an order compelling attendance at deposition pursuant to subpoena duces tecum under Rule 75, Tax Court Rules of Practice and Procedure. The main case involves respondent's determination of a deficiency in petitioner's estate tax, the central issue therein being the value of various undivided minority interests in certain timberlands as of the date of decedent's death. Petitioner asserted its need for a continuance in order to obtain and evaluate information as to the valuation issue.…
1Opinion of the Court
Estate of Della Walker Van Loben Sels, Deceased, Wellington S. Henderson, Sr., and Brooks Walker, Coexecutors, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Van Loben Sels v. Commissioner
Docket No. 30439-81
United States Tax Court
82 T.C. 64; 1984 U.S. Tax Ct. LEXIS 122; 82 T.C. No. 5;
January 9, 1984, Filed
Petitioner moved for a continuance under Rule 134, Tax Court Rules of Practice and Procedure, and for an order compelling attendance at deposition pursuant to subpoena duces tecum under Rule 75, Tax Court Rules of Practice and Procedure. The main case involves…
2Cases cited2 opinions
- Stern v. CommissionerUnited States Tax Court · 1980
- Estate of Van Loben Sels v. CommissionerUnited States Tax Court · 1984