Legal Opinion
ESTATE OF FLANIGAN v. COMMISSIONER
United States Tax Court
Decided August 3, 1982No. Docket No. 8302-80, 8303-80Unpublished
1Opinion of the Court
ESTATE OF AIMEE MAGNUS FLANIGAN, DECEASED, PETER M. FLANIGAN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF HORACE C. FLANIGAN, DECEASED, PETER M. FLANIGAN, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF FLANIGAN v. COMMISSIONER
Docket No. 8302-80, 8303-80.
United States Tax Court
T.C. Memo 1982-443; 1982 Tax Ct. Memo LEXIS 300; 44 T.C.M. (CCH) 680;
August 3, 1982.
John S. Nolan and Peter Matwiczyk, for the petitioners.
Thomas R. Ascher, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent…
2Cases cited11 opinions
- Morton v. MancariSupreme Court of the United States · 1974
- Georgia v. Pennsylvania RailroadSupreme Court of the United States · 1945
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Miller v. CommissionerUnited States Tax Court · 1967
- Estate of Hugh Gordon Miller, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Estate of Edna Allen Miller, Deceased, Allen Gordon Miller and Erwin SchroffCourt of Appeals for the Third Circuit · 1968
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