Legal Opinion
Estate of McCutchan v. Commissioner
United States Tax Court
Decided September 24, 1979No. Docket No. 11524-77Unpublished
1Opinion of the Court
ESTATE OF MARY CULTON McCUTCHAN, Betty Wiskirchen, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McCutchan v. Commissioner
Docket No. 11524-77.
United States Tax Court
T.C. Memo 1979-393; 1979 Tax Ct. Memo LEXIS 130; 39 T.C.M. (CCH) 219; T.C.M. (RIA) 79393;
September 24, 1979, Filed
J. Patrick Wheeler, for the petitioner.
William J. Falk, for the respondent.
FAY
MEMORANDUM OPINION
FAY, Judge: Respondent determined a deficiency of $9,652.41 in petitioner's Federal estate tax and an addition to tax under section 6651(a) 1 of $482.62. Because of concessions, the remaining…
2Cases cited22 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Housman v. LewellenSupreme Court of Missouri · 1951
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Carpenter v. CarpenterSupreme Court of Missouri · 1954
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