Legal Opinion
Estate of Dougherty v. Commissioner
United States Tax Court
Decided May 31, 1990No. Docket No. 35129-83UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ALBERT L. DOUGHERTY, DECEASED, ALLEN L. DOUGHERTY and CHARLOTTE K. DOUGHERTY, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Dougherty v. Commissioner
Docket No. 35129-83
United States Tax Court
T.C. Memo 1990-274; 1990 Tax Ct. Memo LEXIS 292; 59 T.C.M. (CCH) 772; T.C.M. (RIA) 90274;
May 31, 1990, Filed
Decision will be entered under Rule 155.
Robert E. Johnson, Marc A. Hetzner, Roger L. Kessler, and Lisa A. Lutz, for the petitioner.
Elsie Hall, for the respondent.
HAMBLEN, Judge.
HAMBLEN
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a…
2Cases cited9 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In Re Estate of EhlersCourt of Appeals of Washington · 1996