Legal Opinion
Estate of Kitchin v. Commissioner
United States Tax Court
Decided June 29, 1987No. Docket No. 41118-85Unpublished
1Opinion of the Court
ESTATE OF WILLIAM Y. KITCHIN, DECEASED, JOHN R. SHEMATZ, JOHN G. GOETTEE AND FARMERS NATIONAL BANK, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Kitchin v. Commissioner
Docket No. 41118-85.
United States Tax Court
T.C. Memo 1987-324; 1987 Tax Ct. Memo LEXIS 324; 53 T.C.M. (CCH) 1275; T.C.M. (RIA) 87324;
June 29, 1987.
John R. Shematz, for the petitioner.
Deborah Clark, for the respondent.
WILLIAMS
MEMORANDUM FINDINGS OF FACT AND OPINION
WILLIAMS, Judge: The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of…
2Cases cited5 opinions
- Elrod v. CommissionerUnited States Tax Court · 1986
- Gregory v. CommissionerUnited States Tax Court · 1963
- United States v. Howard Past, of the Estate of Edna C. Rosedale Ogg, DeceasedCourt of Appeals for the Ninth Circuit · 1965
- 1616 Reminc Limited Partnership Theodore B. Gould Washington Properties, Inc. And 1616 Arlington Associates v. Commonwealth Land Title Ins. Co., 1616 Reminc Limited Partnership Theodore B. Gould Washington Properties, Inc. And 1616 Arlington Associates v. Commonwealth Land Title Ins. Co.Court of Appeals for the Fourth Circuit · 1985
- Beesley v. HanishCourt of Special Appeals of Maryland · 1987