Legal Opinion

Estate of Cartwright v. Commissioner

United States Tax Court

Decided June 20, 1996No. Docket No. 1447-94Unpublished

1Opinion of the Court

ESTATE OF ROBERT E. CARTWRIGHT, DECEASED, DOROTHY G. CARTWRIGHT, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Cartwright v. Commissioner

Docket No. 1447-94

United States Tax Court

T.C. Memo 1996-286; 1996 Tax Ct. Memo LEXIS 299; 71 T.C.M. (CCH) 3200; T.C.M. (RIA) 96286;

June 20, 1996, Filed

Decision will be entered under Rule 155.

John M. Youngguist and Donald L. Feurzeig, for petitioner.

Cynthia K. Hustad and Elaine L. Sierra, for respondent.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined that the Estate of Robert E.…

2Cases cited24 opinions

  1. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
  2. Helvering v. National Grocery Co.Supreme Court of the United States · 1938
  3. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  4. Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
  5. Foxman v. CommissionerUnited States Tax Court · 1964

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