Legal Opinion
Estate of Focardi v. Comm'r
United States Tax Court
Decided March 27, 2006No. Nos. 1892-03, 3130-03UnpublishedCited by 5 opinions
1Opinion of the Court
ESTATE OF CLAUDE C. FOCARDI, DECEASED, NINA M. FOCARDI, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NINA M. FOCARDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Focardi v. Comm'r
Nos. 1892-03, 3130-03
United States Tax Court
T.C. Memo 2006-56; 2006 Tax Ct. Memo LEXIS 55; 91 T.C.M. (CCH) 936;
March 27, 2006, Filed
Edward F. Koren and Douglas A. Wright, for petitioners.
Stephen R. Takeuchi, for respondent.
Laro, David
David Laro
MEMORANDUM OPINION
LARO, Judge: In docket No. 1892-03, Estate of Claude C. Focardi, Deceased (decedent), Nina M.…
2Cases cited12 opinions
- Ford Motor Credit Co. v. MilhollinSupreme Court of the United States · 1980
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Anderson Bros. Ford v. ValenciaSupreme Court of the United States · 1981
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Harwood v. CommissionerUnited States Tax Court · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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- Estate of Helen Christiansen, Christine Christiansen Hamilton, Personal Representative v. CommissionerUnited States Tax Court · 2008
- Intermountain Insurance Service of Vail, Ltd. Liability Co. v. CommissionerUnited States Tax Court · 2010