Legal Opinion
Estate of Ridenour v. Commissioner
United States Tax Court
Decided February 2, 1993No. Docket No. 6367-91UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF JOSEPH E. RIDENOUR, DECEASED, JAMES R. RIDENOUR, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Ridenour v. Commissioner
Docket No. 6367-91
United States Tax Court
T.C. Memo 1993-41; 1993 Tax Ct. Memo LEXIS 39; 65 T.C.M. (CCH) 1850;
February 2, 1993, Filed
Decision will be entered under Rule 155.
For Petitioner: Benham M. Black.
For Respondent: John C. McDougal.
WELLS
WELLS
MEMORANDUM OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $ 37,423.30.
After a concession, the issue to be decided involves certain…
2Cases cited12 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Shiflet v. EllerSupreme Court of Virginia · 1984
- Eaton v. DavisSupreme Court of Virginia · 1940
- Ferguson v. FergusonSupreme Court of Virginia · 1937
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Goree v. CommissionerUnited States Tax Court · 1994
- Gabriel v. CommissionerUnited States Tax Court · 2000