Legal Opinion
Estate of Deese v. Comm'r
United States Tax Court
Decided December 10, 2007No. 13920-06LUnpublishedCited by 7 opinions
1Opinion of the Court
ESTATE OF BONNIE W. DEESE, DECEASED, GLADYS DEESE, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Deese v. Comm'r
No. 13920-06L
United States Tax Court
T.C. Memo 2007-362; 2007 Tax Ct. Memo LEXIS 378; 94 T.C.M. (CCH) 546;
December 10, 2007, Filed
Gladys Deese, for petitioner.
Lauren B. Epstein, for respondent.
Thornton, Michael B.
MICHAEL B. THORNTON
MEMORANDUM OPINION
THORNTON, Judge: This matter is before the Court on respondent's motion for summary judgment, filed pursuant to Rule 121. 1 As discussed in detail below, we shall grant respondent's motion.
BAC…
2Cases cited8 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Zaentz v. CommissionerUnited States Tax Court · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Greenoak Holdings Ltd. v. Comm'rUnited States Tax Court · 2014
- Craig K. Potts & Kristen H. Potts v. CommissionerUnited States Tax Court · 2017
- Craig Potts v. CirCourt of Appeals for the Ninth Circuit · 2019
- Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited v. CommissionerUnited States Tax Court · 2014
- Greenoak Holdings Limited, Southbrook Properties Limited and Westlyn Properties Limited v. CommissionerUnited States Tax Court · 2014
2 more not listed; retrieve them via the Exa API.