Legal Opinion
Estate of Mosher v. Commissioner
United States Tax Court
Decided January 21, 1988No. Docket No. 18238-84UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF BERTHA B. MOSHER, DECEASED, JAY M. MOSHER, JR., AND ARLENE M. SIEMERS, CO-EXECUTORS, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Mosher v. Commissioner
Docket No. 18238-84.
United States Tax Court
T.C. Memo 1988-24; 1988 Tax Ct. Memo LEXIS 22; 54 T.C.M. (CCH) 1578; T.C.M. (RIA) 88024;
January 21, 1988; As amended March 17, 1988
Thomas R. Beirne, for the petitioner.
Arthur J. Gonzalez, and Raymond Canals for the respondent.
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency of $ 49,722 in the Federal estate tax of the Estate…
2Cases cited12 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Palmer v. CommissionerUnited States Tax Court · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Bennett v. CommissionerUnited States Tax Court · 1993
- Estate of Mosher v. CommissionerUnited States Tax Court · 1988