Legal Opinion
Estate of Aaron U. Jones, Rebecca L. Jones and Dale A. Riddle, Personal Representatives v. Commissioner
United States Tax Court
Decided August 19, 2019No. 27952-13Unpublished
1Opinion of the Court
T.C. Memo. 2019-101
UNITED STATES TAX COURT ESTATE OF AARON U. JONES, DONOR, DECEASED, REBECCA L. JONES AND DALE A. RIDDLE, PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27952-13. Filed August 19, 2019. D. John Thornton and Kevin C. Belew, for petitioners. Kelley A. Blaine, Amy B. Ulmer, Erik W. Nelson, and Janice B. Geier, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: In a notice of deficiency dated September 5, 2013, respondent determined a deficiency in gift tax of $44,986,416.1 After concessions,2 the issues…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
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