Legal Opinion
Estate of Buring v. Commissioner
United States Tax Court
Decided December 16, 1985No. Docket No. 9176-76UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF SYLVIA S. BURING, DECEASED, (SAMUEL KORNBERG AND NAT BURING, CO-EXECUTORS), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Buring v. Commissioner
Docket No. 9176-76.
United States Tax Court
T.C. Memo 1985-610; 1985 Tax Ct. Memo LEXIS 24; 51 T.C.M. (CCH) 113; T.C.M. (RIA) 85610;
December 16, 1985.
P. K. Seidman,Raymond M. Shainberg,Ronald m. Harkavy, and Saul C. Belz, for the petitioner.
Vallie C. Brooks, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined deficiencies in petitioner's liability for gift tax and…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Robert W. Boyle, of the Estate of Myra W. Boyle, Deceased, Plaintiff v. United StatesCourt of Appeals for the Seventh Circuit · 1983
3Cited by2 opinions
- Estate of Cox v. United StatesDistrict Court, S.D. Florida · 1986
- Yost v. CarrollDistrict Court, N.D. Illinois · 2022