Legal Opinion
Estate of Graegin v. Commissioner
United States Tax Court
Decided September 28, 1988No. Docket No. 37230-84UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF CECIL GRAEGIN, DECEASED, MERCANTILE NATIONAL BANK and PAUL K. GRAEGIN, CO-EXECUTORS, petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Graegin v. Commissioner
Docket No. 37230-84.
United States Tax Court
T.C. Memo 1988-477; 1988 Tax Ct. Memo LEXIS 485; 56 T.C.M. (CCH) 387; T.C.M. (RIA) 88477;
September 28, 1988.
Larry D. Blust and Paula Cozzi Goedert, for the petitioner.
Joel D. Arnold and G. Roger Markley, for the respondent.
JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a deficiency in Federal estate tax against the Estate of Cecil…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Harwood v. CommissionerUnited States Tax Court · 1984
- Levenson & Klein, Inc. v. CommissionerUnited States Tax Court · 1977
- George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Estate of Bahr v. CommissionerUnited States Tax Court · 1977
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Thomas Keller v. United StatesCourt of Appeals for the Fifth Circuit · 2012
- Helis v. United StatesUnited States Court of Federal Claims · 2003
- Rupert Ex Rel. Estate of Knepp v. United StatesDistrict Court, M.D. Pennsylvania · 2004