Legal Opinion
Estate of Harriet Sommer v. Comm'r
United States Tax Court
Decided December 28, 2010No. Docket No. 4664-09SUnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF HARRIET SOMMER, DECEASED, SHARI SOMMER CHERNACK, ADMINISTRATRIX, Petitioner1 v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Harriet Sommer v. Comm'r
Docket No. 4664-09S.
United States Tax Court
T.C. Summary Opinion 2010-177; 2010 Tax Ct. Summary LEXIS 207; 2010 WL 5395628;
December 28, 2010, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered for respondent.
Frank Agostino, Erica Son, and Jeffrey Dirmann (student), for petitioner.
Marie E. Small, for respondent.
PANUTHOS, Chief Special…
2Cases cited9 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Jonson v. Comm'rUnited States Tax Court · 2002
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Haggerty v. CommissionerCourt of Appeals for the Fifth Circuit · 2013
- United States of America v. Estate of John M. Whittemore and Carlene R. WhittemoreDistrict Court, D. Massachusetts · 2025