Legal Opinion
Estate of Capehart v. Commissioner
United States Tax Court
Decided September 17, 1968No. Docket Nos. 1898-67 - 1901-67Unpublished
1Opinion of the Court
Estate of John H. Capehart, a Minor, H. Earl Capehart, Jr., Co-guardian, et al. 1 v. Commissioner.
Estate of Capehart v. Commissioner
Docket Nos. 1898-67 - 1901-67.
United States Tax Court
T.C. Memo 1968-204; 1968 Tax Ct. Memo LEXIS 95; 27 T.C.M. (CCH) 998; T.C.M. (RIA) 68204;
September 17, 1968. Filed
Robert E. Jhnson, Union Bldg., Indianapolis, Ind., and Nicholas D. Chabraja, for the petitioners. George P. Adinamis, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following income tax deficiencies against the petitioners for the year 1960:
Pet…
2Cases cited14 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Gladys W. Simpson v. United StatesCourt of Appeals for the Seventh Circuit · 1958
- Bausch's Estate v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Second Circuit · 1951
- Eva L. Gaugler, on Behalf of Herself and as Under the Last Will and Testament of Raymond C. Gaugler, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1963
- Mildred W. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
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