Legal Opinion
Estate of Nix v. Commissioner
United States Tax Court
Decided March 7, 1996No. Docket No. 4117-93UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF RALPH M. NIX, SR., DECEASED, RALPH M. NIX, JR., PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Nix v. Commissioner
Docket No. 4117-93.
United States Tax Court
T.C. Memo 1996-109; 1996 Tax Ct. Memo LEXIS 101; 71 T.C.M. (CCH) 2347;
March 7, 1996, Filed
Decision will be entered under Rule 155.
Frederick W. Schwendimann III, for petitioner.
Pamelya P. Herndon, for respondent.
PARR, Judge
PARR
MEMORANDUM OPINION
PARR, Judge: Petitioner is the Estate of Ralph M. Nix, Sr. Respondent determined a deficiency of $ 191,061 in petitioner's estate tax. After…
2Cases cited8 opinions
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Connecticut Junior Republic v. Sharon HospitalSupreme Court of Connecticut · 1982
- Estate of Francis L. Bruning, Deceased, Ilse M. Bruning, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1989
- Estate of Monroe v. CommissionerUnited States Tax Court · 1995
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of DiSanto v. CommissionerUnited States Tax Court · 1999