Legal Opinion
Estate of Kelley v. Comm'r
United States Tax Court
Decided October 11, 2005No. 16894-03Unpublished
1Opinion of the Court
ESTATE OF WEBSTER E. KELLEY, DECEASED, JOHN R. LOUDEN AND PATRICIA L. LOUDEN, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Kelley v. Comm'r
No. 16894-03
United States Tax Court
T.C. Memo 2005-235; 2005 Tax Ct. Memo LEXIS 236; 90 T.C.M. (CCH) 369;
October 11, 2005, Filed
Larry W. Gibbs, for petitioner.
Kathryn F. Patterson, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $ 136,679 deficiency in the Federal estate tax of the Estate of Webster E. Kelley (the estate). The sole…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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