Legal Opinion
Estate of Herzog v. Commissioner
United States Tax Court
Decided March 31, 1992No. Docket No. 27523-90Unpublished
1Opinion of the Court
ESTATE OF ARTHUR L. HERZOG, DECEASED, MAURICE R. CLARK, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Herzog v. Commissioner
Docket No. 27523-90
United States Tax Court
T.C. Memo 1992-193; 1992 Tax Ct. Memo LEXIS 206; 63 T.C.M. (CCH) 2620;
March 31, 1992, Filed
An Order and Decision will be entered denying petitioner's motions and rendering decision for respondent.
James H. Garrett, for petitioner.
June Y. Bass, for respondent.
COHEN
COHEN
MEMORANDUM OPINION
COHEN, Judge: Respondent determined a deficiency of $ 755,912 in petitioner's Federal estate tax. After a trial in…
2Cases cited20 opinions
- Link v. Wabash RailroadSupreme Court of the United States · 1962
- Brooks v. CommissionerUnited States Tax Court · 1984
- Claire W. Glendening Boryan Lee Glendening Koss Alicia B. Glendening Tennent v. United StatesCourt of Appeals for the Fourth Circuit · 1989
- Law v. CommissionerUnited States Tax Court · 1985
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
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