Legal Opinion
Estate of Cone v. Commissioner
United States Tax Court
Decided July 16, 1990No. Docket No. 37390-87Unpublished
1Opinion of the Court
ESTATE OF IRMA M. LIGON CONE, DECEASED, JIMMY CECIL CONE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cone v. Commissioner
Docket No. 37390-87
United States Tax Court
T.C. Memo 1990-359; 1990 Tax Ct. Memo LEXIS 376; 60 T.C.M. (CCH) 137; T.C.M. (RIA) 90359;
July 16, 1990, Filed
Decision will be entered under Rule 155.
Rory A. Boatright, for the petitioner.
Phillip A. Pillar, for the respondent.
RAUM, Judge.
RAUM
MEMORANDUM OPINION
The Commissioner determined a deficiency in decedent's Federal estate tax in the amount of $ 125,817. After concessions the two issues left…
2Cases cited20 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Bokum v. CommissionerUnited States Tax Court · 1990
- Shriner's Hospital for Crippled Children of Texas v. StahlTexas Supreme Court · 1980
- Nye v. BradfordTexas Supreme Court · 1946
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