Legal Opinion
Estate of Harrison v. Commissioner
United States Tax Court
Decided January 6, 1987No. Docket No. 19980-84UnpublishedCited by 7 opinions
1Opinion of the Court
ESTATE OF DANIEL J. HARRISON, JR., DECEASED, DANIEL J. HARRISON, III AND BRUCE F. HARRISON, INDEPENDENT CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Harrison v. Commissioner
Docket No. 19980-84.
United States Tax Court
T.C. Memo 1987-8; 1987 Tax Ct. Memo LEXIS 8; 52 T.C.M. (CCH) 1306; T.C.M. (RIA) 87008;
January 6, 1987.
J. Thomas Eubank,S. Stacy Eastland, and Charles A. Crocker, for the petitioner.
David W. Johnson, for the respondent.
SHIELDS
MEMORANDUM OPINION
SHIELDS, Judge: Respondent determined a deficiency of $31,758,893.37 in the estate tax due from the…
2Cases cited10 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Todd v. CommissionerUnited States Tax Court · 1971
- Estate of Bischoff v. CommissionerUnited States Tax Court · 1977
- Estate of Bailly v. CommissionerUnited States Tax Court · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Holman v. Comm'rUnited States Tax Court · 2008
- Kerr v. CommissionerUnited States Tax Court · 1999
- Estate of Smith v. United StatesUnited States Court of Federal Claims · 2012
- Baine P. and Mildred C. Kerr v. CommissionerUnited States Tax Court · 1999
- Holman v. Comm'rUnited States Tax Court · 2008
2 more not listed; retrieve them via the Exa API.