Legal Opinion
Estate of Laurin v. Commissioner
United States Tax Court
Decided April 16, 1979No. Docket No. 826-76UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF VILDA S. LAURIN, DECEASED, DAVID J. LAURIN AND THE MUSKEGON BANK AND TRUST COMPANY, CO-TRUSTEES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Laurin v. Commissioner
Docket No. 826-76.
United States Tax Court
T.C. Memo 1979-145; 1979 Tax Ct. Memo LEXIS 376; 38 T.C.M. (CCH) 644; T.C.M. (RIA) 79145;
April 16, 1979, Filed
Fredric A. Sytsma, for the petitioners.
Judith M. Wall, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: Respondent determined a deficiency in the estate tax of the Estate of Vilda S. Laurin in the amount of $44,876.19. The issue is…
2Cases cited2 opinions
- Estate of Charles W. Smith, Deceased. The Northern Trust Company, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- Estate of Smith v. CommissionerUnited States Tax Court · 1976
3Cited by1 opinion
- Estate of Vilda S. Laurin, Deceased v. Commissioner of Internal Revenue, Estate of Fritz L. Meeske, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981