Legal Opinion
Estate of Cervin v. Commissioner
United States Tax Court
Decided October 31, 1994No. Docket No. 24773-92UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ALTO B. CERVIN, DECEASED, BENNETT W. CERVIN, EXECUTOR, AND NITA-CAROL CERVIN MISKOVITCH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cervin v. Commissioner
Docket No. 24773-92
United States Tax Court
T.C. Memo 1994-550; 1994 Tax Ct. Memo LEXIS 558; 68 T.C.M. (CCH) 1115; 68 Trade Cas. (CCH) P1115;
October 31, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Claude R. Wilson, Jr.
For respondent: Chalmers W. Poston, Jr. and Charles M. Ruchelman.
COHEN
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a…
2Cases cited21 opinions
- Parker v. CommissionerUnited States Tax Court · 1986
- Chiu v. CommissionerUnited States Tax Court · 1985
- Estate of Hall v. CommissionerUnited States Tax Court · 1989
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Brown v. LeeTexas Supreme Court · 1963
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Baird v. CommissionerCourt of Appeals for the Fifth Circuit · 2005