Legal Opinion
Estate of Shuman v. Commissioner
United States Tax Court
Decided July 20, 1995No. Docket Nos. 2776-91, 2777-91, 13019-91Unpublished
1Opinion of the Court
ESTATE OF JACK W. SHUMAN, DECEASED, NANCY R. SHUMAN, ADMINISTRATRIX C.T.A., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Shuman v. Commissioner
Docket Nos. 2776-91, 2777-91, 13019-91
United States Tax Court
T.C. Memo 1995-327; 1995 Tax Ct. Memo LEXIS 329; 70 T.C.M. (CCH) 114;
July 20, 1995, Filed
Decisions will be entered for respondent.
Alvin M. Hitt, Jr., for petitioners.
William R. McCants, for respondent.
SWIFT
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in and additions to decedent, Jack W. Shuman's, and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Spies v. United StatesSupreme Court of the United States · 1943
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
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