Legal Opinion
Estate of Johnson v. Commissioner
United States Tax Court
Decided April 28, 1977No. Docket No. 1385-74Unpublished
1Opinion of the Court
ESTATE OF LOUIS JOHNSON, DECEASED, JAMES REEDER JOHNSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Johnson v. Commissioner
Docket No. 1385-74.
United States Tax Court
T.C. Memo 1977-123; 1977 Tax Ct. Memo LEXIS 317; 36 T.C.M. (CCH) 539; T.C.M. (RIA) 770123;
April 28, 1977, Filed
E. J. Ball, for the petitioner.
Thomas J. Miller, for the respondent.
FORRESTER
MEMORANDUM FINDINGS OF FACT AND OPINION
FORRESTER, Judge: * Respondent has determined a deficiency in estate tax of $147,672.09. Concessions having been made, the sole issue remaining for our decision is whether…
2Cases cited8 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jackson v. United StatesSupreme Court of the United States · 1964
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Miller v. CommissionerUnited States Tax Court · 1967
- Park v. HollomanSupreme Court of Arkansas · 1946
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