Legal Opinion
Lappo v. Comm'r
United States Tax Court
Decided September 3, 2003No. 11811-01UnpublishedCited by 4 opinions
J. A. Cragwall, Jr., Norbert F. Kugele, and Dean F. Pacific for petitioner.
1Opinion of the Court
CLARISSA W. LAPPO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lappo v. Comm'r
No. 11811-01
United States Tax Court
T.C. Memo 2003-258; 2003 Tax Ct. Memo LEXIS 257; 86 T.C.M. (CCH) 333;
September 3, 2003, Filed
Values subject to gift tax determined.
J. A. Cragwall, Jr., Norbert F. Kugele, and Dean F. Pacific for petitioner.
John Stevens and Robert D. Heitmeyer, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined a $ 998,508 deficiency in petitioner's 1996 Federal gift tax. The issue for decision is the fair market…
2Cases cited7 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- ESTATE OF DAVIS v. COMMISSIONERUnited States Tax Court · 1998
- Shepherd v. CommissionerUnited States Tax Court · 2000
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Smithberg v. SmithbergNorth Dakota Supreme Court · 2019
- Temple v. United StatesDistrict Court, E.D. Texas · 2006
- Estate of Kelley v. Comm'rUnited States Tax Court · 2005
- James C. Nelson v. CommissionerUnited States Tax Court · 2020