Legal Opinion
Estate of Avery v. Commissioner
United States Tax Court
Decided April 3, 1969No. Docket No. 1414-67UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Kent Avery, deceased, Irene D. Avery, Executrix v. Commissioner.
Estate of Avery v. Commissioner
Docket No. 1414-67.
United States Tax Court
T.C. Memo 1969-64; 1969 Tax Ct. Memo LEXIS 232; 28 T.C.M. (CCH) 364; T.C.M. (RIA) 69064;
April 3, 1969, Filed
William G. F. Botzow, 50 Broadway, New York, N. Y., for the petitioner. John K. Antholis and Marvin A. Fein, for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the income tax of petitioner for the period January 1, 1962 through September 5, 1962 in the amount of $6,333.73. The principal…
2Cases cited17 opinions
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Dobkin v. CommissionerUnited States Tax Court · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Donald C. Niblock, Jr., and Marilyn Niblock v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969