Legal Opinion

Estate of Marshall v. Commissioner

United States Tax Court

Decided May 28, 1985No. Docket No. 13725-82Unpublished

1Opinion of the Court

ESTATE OF ESTHER S. MARSHALL, DECEASED, THOMAS C. MARSHALL, JR., AND LINDSAY GREENPLATE, EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Marshall v. Commissioner

Docket No. 13725-82.

United States Tax Court

T.C. Memo 1985-249; 1985 Tax Ct. Memo LEXIS 378; 49 T.C.M. (CCH) 1547; T.C.M. (RIA) 85249;

May 28, 1985.

Robert L. Lefton and Charles M. Allmond, III, for the petitioners.

David E. Gaston and Maureen C. Kopko, for the respondent.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: In a statutory notice dated May 7, 1982, respondent determined a deficiency of…

2Cases cited12 opinions

  1. Griffith v. United Air Lines, Inc.Supreme Court of Pennsylvania · 1964
  2. Wilmington Trust Co. v. Wilmington Trust Co.Supreme Court of Delaware · 1942
  3. In Re Estate of AgostiniSuperior Court of Pennsylvania · 1983
  4. Yates's EstateSupreme Court of Pennsylvania · 1924
  5. Selznick v. CommissionerUnited States Tax Court · 1950

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