Legal Opinion
Estate of De Niro v. Commissioner
United States Tax Court
Decided April 30, 1979No. Docket No. 9178-76Unpublished
1Opinion of the Court
ESTATE OF VINCENT DE NIRO; ESTATE OF VINCENT DE NIRO, TRANSFEROR, LOUIS R. DE NIRO, TRANSFEREE; ESTATE OF VINCENT DE NIRO, TRANSFEROR, FRANK DE NIRO, TRANSFEREE; ESTATE OF VINCENT DE NIRO, TRANSFEROR, MICHAEL DE NIRO, TRANSFEREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of De Niro v. Commissioner
Docket No. 9178-76.
United States Tax Court
T.C. Memo 1979-168; 1979 Tax Ct. Memo LEXIS 357; 38 T.C.M. (CCH) 721; T.C.M. (RIA) 79168;
April 30, 1979, Filed
James C. Herndon and Mitchell Ehrenberg, for the petitioners.
Buckley D. Sowards, for the respondent.
HALL
MEMORANDUM OPINION
HALL…
2Cases cited6 opinions
- Yagoda v. CommissionerUnited States Tax Court · 1962
- United States v. Frank Deniro, Jr., United States of America v. Michael Deniro, United States of America v. Louis DeniroCourt of Appeals for the Sixth Circuit · 1968
- Louis Deniro, Frank Deniro and Michael Deniro v. United StatesCourt of Appeals for the Sixth Circuit · 1977
- Baker v. CommissionerUnited States Board of Tax Appeals · 1934
- Commissioner of Int. Rev. v. Southern Bell Tel. & Tel. Co.Court of Appeals for the Sixth Circuit · 1939
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