Legal Opinion
Estate of Herr v. Commissioner
United States Tax Court
Decided February 12, 1992No. Docket No. 1511-89Unpublished
1Opinion of the Court
ESTATE OF NORMAN HERR, DECEASED, PHILIP M. HERR, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Herr v. Commissioner
Docket No. 1511-89
United States Tax Court
T.C. Memo 1992-88; 1992 Tax Ct. Memo LEXIS 97; 63 T.C.M. (CCH) 2056; T.C.M. (RIA) 92088;
February 12, 1992, Filed
Decision will be entered under Rule 155.
Roger D. Lorence, for petitioner.
Janet F. Appel, for respondent.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined the following deficiencies in and increased interest on the underpayment of decedent's Federal income tax:
Incre…
2Cases cited10 opinions
- Matteson v. DentSupreme Court of the United States · 1900
- Kronish v. CommissionerUnited States Tax Court · 1988
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Estate of Camara v. CommissionerUnited States Tax Court · 1988
- William H. Kinsey, and Estate of Irene S. Kinsey, Deceased, William H. Kinsey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
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