Legal Opinion
Estate of Hutchinson v. Commissioner
United States Tax Court
Decided February 1, 1984No. Docket No. 13925-82UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF RUSSELL E. HUTCHINSON, PHILLIP E. HUTCHINSON AND RICHARD A. HUTCHINSON, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hutchinson v. Commissioner
Docket No. 13925-82.
United States Tax Court
T.C. Memo 1984-55; 1984 Tax Ct. Memo LEXIS 618; 47 T.C.M. (CCH) 1018; T.C.M. (RIA) 84055;
February 1, 1984.
David F. Rees and Robert G. Elrod, for the petitioners.
Elsie Hall, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In a statutory notice of deficiency dated March 18, 1982, respondent determined a deficiency of $25,907.83 in the…
2Cases cited10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Gillette's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Estate of Gerard v. CommissionersUnited States Tax Court · 1972
- Estate of Hill v. CommissionerUnited States Tax Court · 1975
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Russell E. Hutchinson, Phillip E. Hutchinson and Richard A. Hutchinson, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985