Legal Opinion
Estate of Proctor v. Commissioner
United States Tax Court
Decided May 11, 1994No. Docket No. 10462-92UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF FOY PROCTOR, DECEASED, FIRST NATIONAL BANK OF AMARILLO, INDEPENDENT EXECUTOR, Petitioner, BETH HAYS, CLYNICE BAKER, AND TEXAS TECH UNIVERSITY, Intervenors v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Proctor v. Commissioner
Docket No. 10462-92
United States Tax Court
T.C. Memo 1994-208; 1994 Tax Ct. Memo LEXIS 218; 67 T.C.M. (CCH) 2943;
May 11, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Thomas H. Cantrill and Andrius Kontrimas.
For Beth Hays and Clynice Baker, intervenors: Donald P. Lan, Jr., Jack M. Kinnebrew, Rowland Foster, and Thomas L. Burdett.
For…
2Cases cited45 opinions
- Ross v. BernhardSupreme Court of the United States · 1969
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
40 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Charles E. Shepherd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998
- Guralnik v. Comm'rUnited States Tax Court · 2016