Estate of Goldberg v. Comm'r
United States Tax Court
1Opinion of the Court
ESTATE OF OSCAR GOLDBERG, DECEASED, MITCHELL D. GOLDBERG, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Goldberg v. Comm'r
No. 16822-08
United States Tax Court
T.C. Memo 2010-26; 2010 Tax Ct. Memo LEXIS 24; 99 T.C.M. (CCH) 1120;
February 16, 2010, Filed
Mitchell D. Goldberg, Pro se.
Shawna A. Early, for respondent.
Cohen, Mary Ann
MARY ANN COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency in the Federal estate tax of the Estate of Oscar Goldberg (the estate) of $ 384,432.96. After a concession by the estate, the issues for decision are: (1)…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- W.W.W. Associates, Inc. v. GiancontieriNew York Court of Appeals · 1990
- Greenfield v. Philles Records, Inc.New York Court of Appeals · 2002
- Morgan v. CommissionerSupreme Court of the United States · 1940
- South Road Associates, LLC v. International Business Machines Corp.New York Court of Appeals · 2005
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3Cited by1 opinion
- Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020