Legal Opinion
Estate of Smith v. Commissioner
United States Tax Court
Decided July 31, 1989No. Docket No. 7735-86Unpublished
1Opinion of the Court
ESTATE OF KENNETH F. SMITH, DECEASED, EDITHE L. SMITH, ADMINISTRATRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Smith v. Commissioner
Docket No. 7735-86
United States Tax Court
T.C. Memo 1989-399; 1989 Tax Ct. Memo LEXIS 397; 57 T.C.M. (CCH) 1163; T.C.M. (RIA) 89399;
July 31, 1989
James T. Knight and James P. Knight, Jr., for the petitioner.
Marsha R. Yowell, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $ 27,922.00 in petitioner's Federal income tax for the taxable year 1981. The issues to be…
2Cases cited15 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Samuel Pollack and Annie Pollack v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Riss v. CommissionerUnited States Tax Court · 1971
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