Legal Opinion
Estate of Gallagher v. Comm'r
United States Tax Court
Decided October 11, 2011No. Docket No. 16853-08Unpublished
1Opinion of the Court
ESTATE OF LOUISE PAXTON GALLAGHER, DECEASED, F. GORDON SPOOR, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Estate of Gallagher v. Comm'r
Docket No. 16853-08
United States Tax Court
T.C. Memo 2011-244; 2011 Tax Ct. Memo LEXIS 240; 102 T.C.M. (CCH) 388;
October 11, 2011, Filed
Estate of Gallagher v. Comm'r, T.C. Memo 2011-148, 2011 Tax Ct. Memo LEXIS 150 (T.C., 2011)
Decision will be entered under Rule 155, Tax Court Rules of Practice and Procedure.
James R. Spoor and Jon M. Wilson, for petitioner.
Stephen R. Takeuchi and Robert W. Dillard, for respondent.
HALPERN,…
2Cases cited1 opinion
- Estate of Gallagher v. Comm'rUnited States Tax Court · 2011