Legal Opinion
Estate of Cline v. Commissioner
United States Tax Court
Decided February 22, 1982No. Docket No. 1150-80UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF MERTON L. CLINE, Deceased, DONALD FRANK CLINE, JOHN WILLIAM CLINE and MARGARET (a/k/a) MARJORIE ANN DYAS, Personal Representatives, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cline v. Commissioner
Docket No. 1150-80.
United States Tax Court
T.C. Memo 1982-90; 1982 Tax Ct. Memo LEXIS 657; 43 T.C.M. (CCH) 607; T.C.M. (RIA) 82090;
February 22, 1982.
Thomas D. Graves, for the petitioners.
Roger D. Osburn and Judy K. Hunt, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an estate tax deficiency of $ 20,293.33 in respect of the Estate…
2Cases cited13 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Underwood v. UnderwoodSupreme Court of Florida · 1953
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
- Todd v. CommissionerUnited States Tax Court · 1971
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- B. Belk, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2014
- Coal Property Holdings, LLC, Coal Land Manager, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2019