Legal Opinion
Estate of Montgomery v. Commissioner
United States Tax Court
Decided September 22, 1988No. Docket No. 29658-87Unpublished
1Opinion of the Court
ESTATE OF MELVIN M. MONTGOMERY, DECEASED, LEAH B. MONTGOMERY, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Montgomery v. Commissioner
Docket No. 29658-87
United States Tax Court
T.C. Memo 1988-457; 1988 Tax Ct. Memo LEXIS 501; 56 T.C.M. (CCH) 285; T.C.M. (RIA) 88457;
September 22, 1988
Roland A. Suess, for the petitioner.
W. Scott Green, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commission determined a deficiency in estate tax in the amount of $ 68,781.19 in respect of the estate of Melvin M. Montgomery, who died on September 29, 1983,…
2Cases cited17 opinions
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. StapfSupreme Court of the United States · 1964
- Dorothy Jane Dougherty and Louis F. Baldwin, Executors of the Estate of Allen P. Jackson v. United StatesCourt of Appeals for the Sixth Circuit · 1961
- Quandee v. SkeneNorth Dakota Supreme Court · 1982
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
12 more not listed; retrieve them via the Exa API.