Legal Opinion
Estate of Luton v. Commissioner
United States Tax Court
Decided October 27, 1994No. Docket No. 23339-91UnpublishedCited by 6 opinions
1Opinion of the Court
ESTATE OF WILLIAM F. LUTON, DECEASED, NANCY L. JACKSON, ROBERT S. HERDMAN, AND WILLIAM F. LUTON, JR., CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Luton v. Commissioner
Docket No. 23339-91
United States Tax Court
T.C. Memo 1994-539; 1994 Tax Ct. Memo LEXIS 550; 68 T.C.M. (CCH) 1044;
October 27, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Richard J. Sideman and Wendy Abkin.
For respondent: Cynthia K. Hustad and Mary E. Wynne.
PARR
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Petitioner is the Estate of William F. Luton. Respondent…
2Cases cited40 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
35 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Estate of Jelke v. CommissionerCourt of Appeals for the Eleventh Circuit · 2007
- Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Estate of Artemus D. Davis, Robert D. Davis, Personal Representative v. CommissionerUnited States Tax Court · 1998
1 more not listed; retrieve them via the Exa API.