Legal Opinion
Estate of Olsen v. Commissioner
United States Tax Court
Decided February 2, 1989No. Docket No. 8475-85UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF LEONARD O. OLSEN, DECEASED, MARGARET M. OLSEN, EXECUTRIX, and MARGARET M. OLSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Olsen v. Commissioner
Docket No. 8475-85.
United States Tax Court
T.C. Memo 1989-50; 1989 Tax Ct. Memo LEXIS 49; 56 T.C.M. (CCH) 1199; T.C.M. (RIA) 89050;
February 2, 1989.
Kent E. Olsen and Charles H. Sabes, for the petitioners.
Douglas K. Chang, for the respondent.
SWIFT
MEMORANDUM OPINION
SWIFT, Judge: Respondent determined a deficiency in the amount of $ 14,861.21 in petitioner Margaret Olsen's and the decedent Leonard O. Olsen's Federal…
2Cases cited4 opinions
- Randall L. Beisler and Judith K. Beisler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Hines v. CommissionerUnited States Tax Court · 1979
- Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- Maller v. CommissionerUnited States Tax Court · 1984
3Cited by3 opinions
- Armstrong v. CommissionerUnited States Tax Court · 1993
- Carey v. CommissionerUnited States Tax Court · 1992
- Cash v. CommissionerUnited States Tax Court · 1994