Legal Opinion
Estate of Algerine Allen Smith v. Commissioner
United States Tax Court
Decided October 18, 2000No. 19200-94, 3976-95Unknown
1Opinion of the Court
115 T.C. No. 27
UNITED STATES TAX COURT ESTATE OF ALGERINE ALLEN SMITH, DECEASED, JAMES ALLEN SMITH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 19200-94, 3976-95. Filed October 18, 2000. In a prior opinion, we determined that there was a deficiency in estate tax. P filed a timely notice of appeal but did not file a bond to stay assessment or collection during the pendency of the appeal. R assessed the deficiency in estate tax, and P paid a portion of the amount assessed. The Court of Appeals reversed, vacated, and remanded for further proceedings. The…
2Cases cited13 opinions
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Estate of Smith v. CommissionerUnited States Tax Court · 1997
- John J. Tyne, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1967
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