Legal Opinion
Estate of Melville v. Commissioner
United States Tax Court
Decided October 20, 1993No. Docket No. 22027-90Unpublished
1Opinion of the Court
ESTATE OF KATE CLARK MELVILLE, DECEASED, BANK OF NEW YORK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Melville v. Commissioner
Docket No. 22027-90
United States Tax Court
T.C. Memo 1993-484; 1993 Tax Ct. Memo LEXIS 496; 66 T.C.M. (CCH) 1076;
October 20, 1993, Filed
Decision will be entered under Rule 155.
For petitioner: Jon Holden Adams.
For respondent: Pientra Pastore.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $ 53,744 and an addition to tax under section 6651(a)(1) of…
2Cases cited25 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. BoyleSupreme Court of the United States · 1985
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
20 more not listed; retrieve them via the Exa API.