Legal Opinion

Estate of DiSanto v. Commissioner

United States Tax Court

Decided December 27, 1999No. 10344-97; No. 21951-97Unpublished

1Opinion of the Court

ESTATE OF FRANK M. DISANTO, DECEASED, ROXANNE DISANTO TINNELL, BYRNADETTE DISANTO, AND FRANK DISANTO, COEXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ESTATE OF GRACE J. DISANTO, DECEASED, ROXANNE DISANTO TINNELL, BYRNADETTE M. DISANTO, AND FRANK R. DISANTO, COEXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of DiSanto v. Commissioner

No. 10344-97; No. 21951-971

United States Tax Court

T.C. Memo 1999-421; 1999 Tax Ct. Memo LEXIS 476; 78 T.C.M. (CCH) 1220;

December 27, 1999, Filed

Decisions will be entered under Rule 155.

W. Curtis Elliott, Jr.,…

2Cases cited18 opinions

  1. Burnet v. GuggenheimSupreme Court of the United States · 1933
  2. Estate of Hall v. CommissionerUnited States Tax Court · 1989
  3. Spiegel v. CommissionerUnited States Tax Court · 1949
  4. Fred M. Waring and Virginia Waring v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
  5. Estate of Belcher v. CommissionerUnited States Tax Court · 1984

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