Legal Opinion
Estate of Seltzer v. Commissioner
United States Tax Court
Decided September 30, 1985No. Docket No. 32134-84UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF MABEL G. SELTZER, DECEASED, AND H. JACK SELTZER, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Seltzer v. Commissioner
Docket No. 32134-84.
United States Tax Court
T.C. Memo 1985-519; 1985 Tax Ct. Memo LEXIS 120; 50 T.C.M. (CCH) 1250; T.C.M. (RIA) 85519;
September 30, 1985.
George E. Christianson, for the petitioner.
Linda S. Bednarz, for the respondent.
GERBER
MEMORANDUM OPINION
GERBER, Judge: This case is before the Court on petitioner's motion for summary judgment. The issue for our consideration is whether the terms of a buy-sell agreement control the…
2Cases cited16 opinions
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
- Estate of Frederick Carl Gloeckner, Deceased, Joseph A. Simone, and Douglas Dillon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998