Legal Opinion
Estate of Fleming v. Commissioner
United States Tax Court
Decided December 12, 1974No. Docket No. 2878-73Unpublished
1Opinion of the Court
ESTATE OF CLARENCE D. FLEMING, DECEASED, DOROTHY C. FLEMING, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Fleming v. Commissioner
Docket No. 2878-73.
United States Tax Court
T.C. Memo 1974-307; 1974 Tax Ct. Memo LEXIS 11; 33 T.C.M. (CCH) 1414; T.C.M. (RIA) 740307;
December 12, 1974, Filed.
Daniel Hartnett, for the petitioner.
Robert E. Lee, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: In this case respondent has determined a deficiency in estate tax in the amount of $2,364.47. Concessions have been made, and two issues remain…
2Cases cited4 opinions
- Estate of Putnam v. CommissionerSupreme Court of the United States · 1945
- McNary v. CommissionerUnited States Tax Court · 1967
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Lockie v. CommissionerUnited States Tax Court · 1953