Legal Opinion
Estate of Cole v. Commissioner
United States Tax Court
Decided November 20, 1989No. Docket Nos. 362-70; 5664-74Unpublished
1Opinion of the Court
ESTATE OF NATHANIEL COLE, DECEASED, MARIA COLE, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GARY M. DEVORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cole v. Commissioner
Docket Nos. 362-70; 5664-74
United States Tax Court
T.C. Memo 1989-623; 1989 Tax Ct. Memo LEXIS 625; 58 T.C.M. (CCH) 715; T.C.M. (RIA) 89623;
November 20, 1989
Leo Branton, Jr., for the petitioners.
Erik P. Doerring and Ann M. Murphy, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: * Respondent determined a deficiency of $ 2,338,591.05 in the Federal…
2Cases cited52 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
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