Estate of Lewis v. Commissioner
United States Tax Court
Held: The provisions of the Tax Reform Act of 1976 retroactively increasing the minimum tax are not unconstitutional. Buttke v. Commissioner, 72 T.C. 677 (1979), on appeal (CA8 Oct. 15, 1979), followed.
1Opinion of the Court
ESTATE OF NELLIE M. LEWIS, JOE W. LEWIS, PERSONAL REPRESENTATIVE, AND JOE W. LEWIS, INDIVIDUALLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lewis v. Commissioner
Docket No. 9393-78.
United States Tax Court
T.C. Memo 1980-106; 1980 Tax Ct. Memo LEXIS 480; 40 T.C.M. (CCH) 78; T.C.M. (RIA) 80106;
April 2, 1980, Filed
Held: The provisions of the Tax Reform Act of 1976 retroactively increasing the minimum tax are not unconstitutional. Buttke v. Commissioner, 72 T.C. 677 (1979), on appeal (CA8 Oct. 15, 1979), followed.
Jane R. Matyastik, for the petitioners.
Gary A. Benford and…
2Cases cited4 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Buttke v. CommissionerUnited States Tax Court · 1979
- First National Bank in Dallas, of the Estate of George Pattullo, Deceased v. The United States. Lucile W. Pattullo v. The United StatesCourt of Appeals for the First Circuit · 1970
- Bryant v. CommissionerUnited States Tax Court · 1979
3Cited by1 opinion
- Ward v. United StatesDistrict Court, W.D. Oklahoma · 1981