Legal Opinion
Estate of Quirk v. Commissioner
United States Tax Court
Decided June 29, 1988No. Docket Nos. 28148-82; 28149-82; 28681-82; 28682-82; 28683-82; 28710-82Unpublished
1Opinion of the Court
ESTATE OF THOMAS P. QUIRK, DECEASED, GREGORY J. QUIRK AND NORMAN D. ROLLINS, CO-ADMINISTRATORS, AND MARY C. QUIRK, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Quirk v. Commissioner
Docket Nos. 28148-82; 28149-82; 28681-82; 28682-82; 28683-82; 28710-82.
United States Tax Court
T.C. Memo 1988-286; 1988 Tax Ct. Memo LEXIS 315; 55 T.C.M. (CCH) 1188; T.C.M. (RIA) 88286;
June 29, 1988; As amended July 6, 1988
Harvey S. Sander and Jerome R. Rosenberg, for the petitioners in docket Nos. 28148-82 and 28149-82.
Eugene Chester and James H. Kenworthy, for the petitioners in…
2Cases cited3 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Milliken v. CommissionerUnited States Tax Court · 1979