Legal Opinion
Estate of Simpson v. Commissioner
United States Tax Court
Decided June 7, 1994No. Docket No. 4397-92UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF R. JACK SIMPSON, DECEASED, KENNETH A. WHITTAKER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Simpson v. Commissioner
Docket No. 4397-92
United States Tax Court
T.C. Memo 1994-259; 1994 Tax Ct. Memo LEXIS 261; 67 T.C.M. (CCH) 3062;
June 7, 1994, Filed
For petitioner: David M. Presnick and Richard O. Jones.
For respondent: Jane T. Dickinson.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $ 536,140 and an addition to tax under section 6651(a)(1) in…
2Cases cited16 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Del Vecchio v. Del VecchioSupreme Court of Florida · 1962
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Rapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1998