Legal Opinion
Estate of Apple v. Commissioner
United States Tax Court
Decided July 21, 1983No. Docket No. 5468-81Unpublished
1Opinion of the Court
ESTATE OF JESSIE I. APPLE, DECEASED, MARTHA JANE APPLE, EXECUTRIX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Responent
Estate of Apple v. Commissioner
Docket No. 5468-81.
United States Tax Court
T.C. Memo 1983-422; 1983 Tax Ct. Memo LEXIS 367; 46 T.C.M. (CCH) 802; T.C.M. (RIA) 83422;
July 21, 1983.
James H. Stethem,Stephen M. Goodson and Garry W. O'Donnell, for the petitioner.
Kenneth P. Dale, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $47,228.68. After concessions by the parties, the…
2Cases cited14 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
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