Legal Opinion
Estate of Lewis v. Commissioner
United States Tax Court
Decided April 12, 1995No. Docket No. 8574-92UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF LILLIAN J. LEWIS, DECEASED, B. LOUISE LEWIS-LEMERY, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Lewis v. Commissioner
Docket No. 8574-92
United States Tax Court
T.C. Memo 1995-168; 1995 Tax Ct. Memo LEXIS 162; 69 T.C.M. (CCH) 2396;
April 12, 1995, Filed
Decision will be entered under Rule 155.
For Petitioner: Douglas L. Ingersoll.
For respondent: Barry J. Laterman.
CLAPP
CLAPP
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 233,927.
After concessions, the sole issue…
2Cases cited11 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Estate of Hubert v. CommissionerUnited States Tax Court · 1993
- Estate of Wycoff v. CommissionerUnited States Tax Court · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of McCoy v. Comm'rUnited States Tax Court · 2009