Legal Opinion
Estate of Nelson v. Commissioner
United States Tax Court
Decided June 7, 1983No. Docket No. 10491-81Unpublished
1Opinion of the Court
ESTATE OF HERBERT C. NELSON, GLADYS NELSON CHARLSON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Nelson v. Commissioner
Docket No. 10491-81.
United States Tax Court
T.C. Memo 1983-321; 1983 Tax Ct. Memo LEXIS 462; 46 T.C.M. (CCH) 377; T.C.M. (RIA) 83321;
June 7, 1983.
Bruce E. Bohlman, for the petitioner.
Sue A. Nelson, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $80,575.59 in petitioner's Federal estate tax. After concessions, the sole issue for the decision is whether a…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Tax Commission v. OswaldOhio Supreme Court · 1923
- Bartlett v. PattonWest Virginia Supreme Court · 1889
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, DeceasedCourt of Appeals for the Second Circuit · 1962
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