Legal Opinion
Estate of Davis v. Commissioner
United States Tax Court
Decided April 8, 1993No. Docket No. 28647-90UnpublishedCited by 5 opinions
1Opinion of the Court
ESTATE OF ETHLYN DAVIS, DECEASED, DON M. DAVIS, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Davis v. Commissioner
Docket No. 28647-90
United States Tax Court
T.C. Memo 1993-155; 1993 Tax Ct. Memo LEXIS 153; 65 T.C.M. (CCH) 2365;
April 8, 1993, Filed
Decision will be entered under Rule 155.
For petitioner: Francis M. Smith and Michael M. Billion.
For respondent: J. Anthony Hoefer.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by means of a statutory notice of deficiency, determined a $ 678,103 Federal estate tax deficiency. The primary…
2Cases cited9 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
- Estate of Smith v. Comm'rUnited States Tax Court · 2001
- Estate of O'Neal v. United StatesDistrict Court, N.D. Alabama · 2002
- Estate of Davis v. CommissionerUnited States Tax Court · 1993
- Smith v. CIRCourt of Appeals for the Fifth Circuit · 1999