Legal Opinion
Estate of Davis v. Commissioner
United States Tax Court
Decided August 26, 1993No. Docket No. 28647-90Unpublished
1Opinion of the Court
ESTATE OF ETHLYN DAVIS, DECEASED, DON M. DAVIS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Davis v. Commissioner
Docket No. 28647-90
United States Tax Court
T.C. Memo 1993-392; 1993 Tax Ct. Memo LEXIS 403; 66 T.C.M. (CCH) 542;
August 26, 1993, Filed
For petitioner: Francis M. Smith and Michael M. Billion.
For respondent: J. Anthony Hoefer.
GERBER
GERBER
MEMORANDUM OPINION
GERBER, Judge: Petitioner has filed a Motion For An Award Of Reasonable Litigation Costs pursuant to Rule 2311 and section 7430. In our opinion of April 8, 1993, we valued decedent's cause of action…
2Cases cited8 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Wasie v. CommissionerUnited States Tax Court · 1986
3 more not listed; retrieve them via the Exa API.