Legal Opinion
Estate of Chapman v. Commissioner
United States Tax Court
Decided March 15, 1989No. Docket No. 2127-87UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF MILDRED EATON CHAPMAN, DECEASED, LINDA K. GORDON, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Chapman v. Commissioner
Docket No. 2127-87.
United States Tax Court
T.C. Memo 1989-105; 1989 Tax Ct. Memo LEXIS 105; 56 T.C.M. (CCH) 1451; T.C.M. (RIA) 89105;
March 15, 1989
A. Jerry Busby, for the petitioner.
Patricia Beary, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency of $ 394,144 in the Federal estate tax of the Estate of Mildred Eaton Chapman, who died in 1982. The sole issue…
2Cases cited12 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Estate of James H. Lumpkin, Jr., Deceased. Christine T. Hamilton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
- Contractor Utility Sales Co. v. Certain-teed Products Corp.Court of Appeals for the Seventh Circuit · 1981
- Neely v. NeelyCourt of Appeals of Arizona · 1977
- Schwager v. CommissionerUnited States Tax Court · 1975
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Joseph Leder, Deceased, Jeanne Leder v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Frank Martin Perry, Sr., Deceased, Michael C. Perry, Whit S. Perry and Robert S. Perry, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991