Legal Opinion
Estate of Pinkerton v. Commissioner
United States Tax Court
Decided March 26, 1974No. Docket No. 2066-69Unpublished
1Opinion of the Court
ESTATE OF AIRDRIE K. PINKERTON, DECEASED, ROY D. PINKERTON, ET. AL., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Pinkerton v. Commissioner
Docket No. 2066-69.
United States Tax Court
T.C. Memo 1974-71; 1974 Tax Ct. Memo LEXIS 247; 33 T.C.M. (CCH) 342; T.C.M. (RIA) 74071;
March 26, 1974, Filed.
Jack M. Harrison and Raymond L. Heidemann, for the petitioner.
Melvern Stein, for the respondent.
TIETJENS
MEMORANDUM FINDINGS OF FACT AND OPINION
TIETJENS, Judge:* The Commissioner determined a deficiency of $92,166.95 in the Federal estate tax of Airdrie K. Pinkerton…
2Cases cited13 opinions
- Sapp v. BarenfeldCalifornia Supreme Court · 1949
- Estate of Coffee v. RileyCalifornia Supreme Court · 1941
- Mascot Oil Co. v. United StatesSupreme Court of the United States · 1931
- Odone v. MarzocchiCalifornia Supreme Court · 1949
- Webster Investors, Inc. (Successor by Merger to Webster Investment Company, Inc) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
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