Estate of Egger v. Commissioner
United States Tax Court
This case is on remand from the Court of Appeals for consideration by this Court of whether the decision should be vacated to allow additional deductions for expenses of administration. The issue was not raised prior to the entry of the decision, and petitioner did not move to vacate that decision. Held, under the circumstances, the decision will be vacated.
1Opinion of the Court
Estate of Luis G. Egger, Deceased, James H. Powell, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Egger v. Commissioner
Docket No. 39777-86
United States Tax Court
92 T.C. 1079; 1989 U.S. Tax Ct. LEXIS 74; 92 T.C. No. 67;
May 22, 1989. May 22, 1989, Filed
This case is on remand from the Court of Appeals for consideration by this Court of whether the decision should be vacated to allow additional deductions for expenses of administration. The issue was not raised prior to the entry of the decision, and petitioner did not move to vacate that decision. Held, under the…
2Cases cited10 opinions
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- Senate Realty Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Koufman v. CommissionerUnited States Tax Court · 1977
- Estate of Fawcett v. CommissionerUnited States Tax Court · 1975
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
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