Legal Opinion

Estate of Foster v. Comm'r

United States Tax Court

Decided April 28, 2011No. Docket No. 16839-08Unpublished

1Opinion of the Court

ESTATE OF ELLEN D. FOSTER, DECEASED, ASHLEY BRADLEY AND TARA SHAPIRO, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Foster v. Comm'r

Docket No. 16839-08.

United States Tax Court

T.C. Memo 2011-95; 2011 Tax Ct. Memo LEXIS 91; 101 T.C.M. (CCH) 1444;

April 28, 2011, Filed

Decision will be entered under Rule 155.

D. Douglas Metcalf, George L. Paul, and Hope E. Leibsohn, for petitioners.

Christopher J. Sheldon and Shad M. Brown, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency in the Federal…

2Cases cited22 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. Messing v. CommissionerUnited States Tax Court · 1967
  3. Estate of Newhouse v. CommissionerUnited States Tax Court · 1990
  4. Marr v. United StatesSupreme Court of the United States · 1925
  5. Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982

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