Legal Opinion

Estate of Thomas v. Commissioner

United States Tax Court

Decided July 11, 1988No. Docket No. 8877-87Unpublished

1Opinion of the Court

ESTATE OF GODFREY THOMAS, DECEASED, FIRST NATIONAL BANK, DEWITT, ARKANSAS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Thomas v. Commissioner

Docket No. 8877-87.

United States Tax Court

T.C. Memo 1988-295; 1988 Tax Ct. Memo LEXIS 323; 55 T.C.M. (CCH) 1241; T.C.M. (RIA) 88295;

July 11, 1988.

Lewis H. Mathis, James E. Harris, and Walter M. Ebel III, for the petitioner.

Edsel Ford Holman, Jr., for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: In his notice of deficiency, respondent determined a deficiency of $ 540,812 in the Federal estate…

2Cases cited10 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. First National Bank of Fayetteville, Arkansas, of the Estate of Jesse W. Cannon, Deceased v. United StatesCourt of Appeals for the First Circuit · 1984
  3. William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1983
  4. James P. Flanagan, Administrator of the Estate of Frank Parkes, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1987
  5. Estate of Edgar v. CommissionerUnited States Tax Court · 1980

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