Legal Opinion
Estate of Scull v. Commissioner
United States Tax Court
Decided May 12, 1994No. Docket No. 20201-90UnpublishedCited by 7 opinions
1Opinion of the Court
ESTATE OF ROBERT C. SCULL, DECEASED, THOMAS EPSTEIN AND MARIE DICKSON, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Scull v. Commissioner
Docket No. 20201-90
United States Tax Court
T.C. Memo 1994-211; 1994 Tax Ct. Memo LEXIS 209; 67 T.C.M. (CCH) 2953;
May 12, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Thomas Epstein and Arthur Karger (specially recognized).
For respondent: Steven R. Winningham and Patricia C. Dagati.
PARKER
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in decedent's Federal…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
23 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of James A. Elkins, Jr. v. CIRCourt of Appeals for the Fifth Circuit · 2014
- Estate of Elkins v. Comm'rUnited States Tax Court · 2013
- Estate of Warshaw v. DirectorNew Jersey Tax Court · 2012
- Estate of Elkins v. Comm'rUnited States Tax Court · 2013
- Estate of James A. Elkins, Jr., Margaret Elise Joseph and Leslie Keith Sasser, Independent Executors v. CommissionerUnited States Tax Court · 2013
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