Legal Opinion
Estate of Hatchett v. Commissioner
United States Tax Court
Decided November 29, 1989No. Docket No. 28582-85Unpublished
1Opinion of the Court
ESTATE OF RICHARD J. HATCHETT, DECEASED, DAVID W. HATCHETT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hatchett v. Commissioner
Docket No. 28582-85
United States Tax Court
T.C. Memo 1989-637; 1989 Tax Ct. Memo LEXIS 637; 58 T.C.M. (CCH) 801; T.C.M. (RIA) 89637;
November 29, 1989
Lauch M. Magruder, Jr. and Jack D. Warren, for the petitioner.
John F. Driscoll, for the respondent.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
HAMBLEN, Judge: Respondent determined a deficiency of $ 84,445 in the Federal estate tax liability of the estate of Richard J. Hatchett. The…
2Cases cited30 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
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