Legal Opinion
Estate of Hass v. Commissioner
United States Tax Court
Decided February 11, 1986No. Docket No. 11967-82Unpublished
1Opinion of the Court
ESTATE OF ROBERT W. HASS, NELLIE S. HASS, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hass v. Commissioner
Docket No. 11967-82.
United States Tax Court
T.C. Memo 1986-63; 1986 Tax Ct. Memo LEXIS 543; 51 T.C.M. (CCH) 453; T.C.M. (RIA) 86063;
February 11, 1986.
William J. Crowell, Jr., for the petitioner.
A. Chris Zimmermann, for the respondent.
WILLIAMS
MEMORANDUM OPINION
WILLIAMS, Judge *: The Commissioner determined a deficiency of $31,664.31 in Federal estate tax. After concessions by the parties, the remaining issue before this Court is whether the purchase by…
2Cases cited6 opinions
- The Detroit Bank & Trust Company, of the Estate of Fred W. Ritter, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Estate of Kurihara v. CommissionerUnited States Tax Court · 1984
- First National Bank of Oregon, of the Estate of Fred M. Slade, Deceased v. United StatesCourt of Appeals for the First Circuit · 1973
- Petition of FullerNevada Supreme Court · 1945
- Kern v. United StatesCourt of Appeals for the Ninth Circuit · 1974
1 more not listed; retrieve them via the Exa API.