Legal Opinion
Black v. Commissioner
United States Tax Court
Decided March 20, 1984No. Docket No. 9967-80Unpublished
1Opinion of the Court
RICHARD H. BLACK, DECEASED, PHYLLIS M. BLACK, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Black v. Commissioner
Docket No. 9967-80.
United States Tax Court
T.C. Memo 1984-136; 1984 Tax Ct. Memo LEXIS 535; 47 T.C.M. (CCH) 1318; T.C.M. (RIA) 84136;
March 20, 1984.
Stephen S. Case, for the petitioner.
William A. Clarke and Dennis C. DeBerry, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge:* Respondent determined a Federal estate tax deficiency of $41,366.17. The issue for decision is whether more than one-half of the value of…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Collier v. CollierArizona Supreme Court · 1952
- Becchelli v. BecchelliArizona Supreme Court · 1973
- Sullivan's Estate v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1949
- Herman Glaser, Jr., as Administrator of the Estate of Herman Glaser, Sr., Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1962
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