Legal Opinion
Estate of Ard v. Commissioner
United States Tax Court
Decided June 13, 1990No. Docket No. 15485-88Unpublished
1Opinion of the Court
ESTATE OF SAMUEL ARD, JR., DECEASED, SHARON A. RUSSELL, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Ard v. Commissioner
Docket No. 15485-88
United States Tax Court
T.C. Memo 1990-294; 1990 Tax Ct. Memo LEXIS 312; 59 T.C.M. (CCH) 869; T.C.M. (RIA) 90294;
June 13, 1990, Filed
Decision will be entered under Rule 155.
Claude E. Bankester, for the petitioner.
J. Craig Young, for the respondent.
SCOTT, Judge.
SCOTT
MEMORANDUM OPINION
Respondent determined a deficiency in the estate tax liability of the Estate of Samuel Ard, Jr., in the amount of $ 2,506,593.41. The parties…
2Cases cited3 opinions
- Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Leder v. CommissionerUnited States Tax Court · 1987
- Estate of Headrick v. Comm'rUnited States Tax Court · 1989