Legal Opinion
Ballard v. Commissioner
United States Tax Court
Decided March 10, 1987No. Docket No. 37108-85UnpublishedCited by 10 opinions
1Opinion of the Court
ELEANOR M. BALLARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ballard v. Commissioner
Docket No. 37108-85.
United States Tax Court
T.C. Memo 1987-128; 1987 Tax Ct. Memo LEXIS 123; 53 T.C.M. (CCH) 323; T.C.M. (RIA) 87128;
March 10, 1987.
Lawrence A. Jegen III, for the petitioner.
Russell D. Pinkerton, for the respondent.
PARKER
MEMORANDUM OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's gift tax for the calendar quarter ended June 30, 1981, in the amount of $87,618.17, and a section 6651(a)(1) 1 addition to the tax in the amount of $13,142.73. The issues for…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Huntsberry v. CommissionerUnited States Tax Court · 1984
- Dickman v. CommissionerSupreme Court of the United States · 1984
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Frazee v. CommissionerUnited States Tax Court · 1992
- Estate of Trenchard v. CommissionerUnited States Tax Court · 1995
- Cohen v. CommissionerUnited States Tax Court · 1989
- Krabbenhoft v. CommissionerUnited States Tax Court · 1990
- Concord Instruments Corp. v. CommissionerUnited States Tax Court · 1994
5 more not listed; retrieve them via the Exa API.