Legal Opinion
Estate of Stewart v. Comm'r
United States Tax Court
Decided October 24, 2006No. Nos. 5520-05, 5521-05UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF MARGOT STEWART, DECEASED, BRANDON STEWART, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF MARGOT STEWART, DECEASED, DONOR, BRANDON STEWART, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Stewart v. Comm'r
Nos. 5520-05, 5521-05
United States Tax Court
T.C. Memo 2006-225; 2006 Tax Ct. Memo LEXIS 230; 92 T.C.M. (CCH) 357; RIA TM 45513;
October 24, 2006, Filed
Kirk H. O'Ferrall, Kathleen M. Citera, and Robert Callagy (specially recognized), for petitioners.
Shawna A. Early and Lydia A. Branche, for respondent.
Foley, Maurice B.
MAURI…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Gruen v. GruenNew York Court of Appeals · 1986
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Stewart v. CommissionerCourt of Appeals for the Second Circuit · 2010
- Estate of Stewart v. CommissionerCourt of Appeals for the Second Circuit · 2010
- Estate of Stewart v. CommissionerCourt of Appeals for the Second Circuit · 2010