Legal Opinion

Estate of Stone v. Comm'r

United States Tax Court

Decided February 22, 2012No. Docket No. 23290-09UnpublishedCited by 1 opinion

1Opinion of the Court

ESTATE OF JOANNE HARRISON STONE, DECEASED, COSBY A. STONE AND MICHAEL D. STONE, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Stone v. Comm'r

Docket No. 23290-09.

United States Tax Court

T.C. Memo 2012-48; 2012 Tax Ct. Memo LEXIS 46; 103 T.C.M. (CCH) 1237;

February 22, 2012, Filed

Decision will be entered under Rule 155.

Dudley W. Taylor, for petitioner.

Caroline R. Krivacka, for respondent.

GOEKE, Jude.

GOEKE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOEKE, Judge: Respondent determined a $2,563,290 Federal estate tax deficiency against the Estate of Joanne…

2Cases cited7 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. United States v. Estate of GraceSupreme Court of the United States · 1969
  3. Estate of Bongard v. Comm'rUnited States Tax Court · 2005
  4. Estate of Bigelow v. Comm'rUnited States Tax Court · 2005
  5. Estate of Bigelow v. CommissionerCourt of Appeals for the Ninth Circuit · 2007

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. CommissionerUnited States Tax Court · 2020

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