Legal Opinion
Estate of Dixon v. Commissioner
United States Tax Court
Decided January 11, 1990No. Docket No. 4743-88Unpublished
1Opinion of the Court
ESTATE OF MAXINE ROBINSON DIXON, ROBIN DIXON, EXECUTOR, ANDREW H. CHANDLER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Dixon v. Commissioner
Docket No. 4743-88
United States Tax Court
T.C. Memo 1990-17; 1990 Tax Ct. Memo LEXIS 17; 58 T.C.M. (CCH) 1165; T.C.M. (RIA) 90017;
January 11, 1990; As Corrected January 11, 1990
Sol Spielberg, for the petitioner.
Larry D. Anderson, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined a $ 55,497 Federal estate tax deficiency for…
2Cases cited5 opinions
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- Downe v. CommissionerUnited States Tax Court · 1943
- Flinchbaugh v. CommissionerUnited States Tax Court · 1943
- Estate of Ryan v. CommissionerUnited States Tax Court · 1974
- Estate of Fred B. Fisk v. CommissionerUnited States Tax Court · 1952