Legal Opinion

Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. Commissioner

United States Tax Court

Decided April 7, 2020No. 21209-09, 22082-09Unpublished

1Opinion of the Court

T.C. Memo. 2020-40

UNITED STATES TAX COURT ESTATE OF HOWARD V. MOORE, DECEASED, VIRGIL L. MOORE, EXECUTOR AND TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HOWARD V. MOORE, DONOR, a.k.a. ESTATE OF HOWARD V. MOORE, DECEASED, VIRGIL L. MOORE, EXECUTOR AND TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 21209-09, 22082-09.1 Filed April 7, 2020. Gregory A. Robinson, for petitioner. Derek W. Kaczmarek, Brandon A. Keim, Doreen Marie Susi, and Michael R. Harrel, for respondent. 1 We consolidated the cases at docket nos. 21209-09 and 22082-09 for…

2Cases cited43 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Rybak v. CommissionerUnited States Tax Court · 1988
  3. United States v. ByrumSupreme Court of the United States · 1972
  4. Nicklaus v. Comm'rUnited States Tax Court · 2001
  5. Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986

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