Legal Opinion
Page Family Preservation Trust B v. Commissioner
United States Tax Court
Decided May 22, 1991No. Docket No. 29362-88UnpublishedCited by 1 opinion
1Opinion of the Court
PAGE FAMILY PRESERVATION TRUST B, TRANSFEREE, GLENDA PAGE, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Page Family Preservation Trust B v. Commissioner
Docket No. 29362-88
United States Tax Court
T.C. Memo 1991-223; 1991 Tax Ct. Memo LEXIS 245; 61 T.C.M. (CCH) 2651; T.C.M. (RIA) 91223;
May 22, 1991, Filed
An appropriate order and decision will be entered.
Shirley M. Francis, for the respondent.
GALLOWAY, Special Trial Judge.
GALLOWAY
MEMORANDUM OPINION
This case was heard pursuant to the provisions of section 7443(A)(b) of the Internal Revenue Code of 1954, as amended, and Rules…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SternSupreme Court of the United States · 1958
- Abrams v. CommissionerUnited States Tax Court · 1984
- Stringer v. CommissionerUnited States Tax Court · 1985
- Coulter v. CommissionerUnited States Tax Court · 1984
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Farm Credit Bank of Wichita v. WoodringSupreme Court of Oklahoma · 1993