Legal Opinion

Estate of Morris v. Commissioner

United States Tax Court

Decided August 10, 1983No. Docket Nos. 15582-79, 15583-79, 15584-79, 15585-79, 15586-79Unpublished

1Opinion of the Court

ESTATE OF JULIAN MORRIS, DECEASED, JENNIE MORRIS, EXECUTRIX AND JENNIE MORRIS, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Morris v. Commissioner

Docket Nos. 15582-79, 15583-79, 15584-79, 15585-79, 15586-79.

United States Tax Court

T.C. Memo 1983-467; 1983 Tax Ct. Memo LEXIS 324; 46 T.C.M. (CCH) 993; T.C.M. (RIA) 83467;

August 10, 1983.

Lawrence C. Zalcman, for the petitioners.

Barry J. Laterman, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined the following income tax deficiencies in these consolidated cases:

Do…

2Cases cited6 opinions

  1. Yelencsics v. CommissionerUnited States Tax Court · 1980
  2. Wager v. CommissionerUnited States Tax Court · 1969
  3. O'Dell & Co. v. CommissionerUnited States Tax Court · 1974
  4. Coven v. CommissionerUnited States Tax Court · 1976
  5. Emmer v. CommissionerUnited States Tax Court · 1978

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