Legal Opinion
Estate of De Witt v. Commissioner
United States Tax Court
Decided September 28, 1987No. Docket No. 35533-86UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF HELEN WARD DEWITT, DECEASED, JOHN H. DEWITT AND ALBERT P. MORELLI, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of De Witt v. Commissioner
Docket No. 35533-86.
United States Tax Court
T.C. Memo 1987-502; 1987 Tax Ct. Memo LEXIS 498; 54 T.C.M. (CCH) 759; T.C.M. (RIA) 87502;
September 28, 1987.
Albert R. Mugel, for the petitioners.
Edward D. Fickess, for the respondent.
WRIGHT
MEMORANDUM OPINION
WRIGHT, Judge: This matter is before the Court on petitioners' motion for partial summary judgment, filed June 9, 1987, pursuant to Rule 121. 1 Respondent filed a…
2Cases cited13 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Hoeme v. CommissionerUnited States Tax Court · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Calcagno v. CommissionerUnited States Tax Court · 1989
- Estate of DeWitt v. CommissionerUnited States Tax Court · 1994
- Estate of Melville v. CommissionerUnited States Tax Court · 1993