Legal Opinion
Powe v. Commissioner
United States Tax Court
Decided February 24, 1966No. Docket Nos. 5715-63 and 5716-63UnpublishedCited by 1 opinion
1Opinion of the Court
Margaret Thomas Powe v. Commissioner. William A. Powe v. Commissioner.
Powe v. Commissioner
Docket Nos. 5715-63 and 5716-63.
United States Tax Court
T.C. Memo 1966-40; 1966 Tax Ct. Memo LEXIS 241; 25 T.C.M. (CCH) 218; T.C.M. (RIA) 66040;
February 24, 1966
deQuincy V. Sutton, 214 Dixie Towers, Meridian, Miss., for the petitioners. Robert W. Goodman for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in gift tax for the taxable year 1958 of William A. Powe and his wife, Margaret Thomas Powe, in the amounts of $81,668.89 and $82,580.40,…
2Cases cited9 opinions
- Smith v. ShaughnessySupreme Court of the United States · 1943
- Chase Nat'l Bank v. CommissionerUnited States Tax Court · 1955
- Goodman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Goodman v. CommissionerUnited States Tax Court · 1944
- In Re Estate of Ida Jarvis Pyle. Robert M. Pyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Alexander v. United StatesUnited States Court of Claims · 1981