Legal Opinion
Estate of McMullen v. Commissioner
United States Tax Court
Decided October 18, 1988No. Docket No. 26171-87Unpublished
1Opinion of the Court
ESTATE OF ADELAIDE L. McCULLEN, DECEASED, WILLIAM C. McMULLEN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of McMullen v. Commissioner
Docket No. 26171-87.
United States Tax Court
T.C. Memo 1988-500; 1988 Tax Ct. Memo LEXIS 534; 56 T.C.M. (CCH) 507; T.C.M. (RIA) 88500;
October 18, 1988.
Mason Standley, for the petitioner.
Jan W. Busby, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $ 104,363 in the Federal estate tax of the estate of Adelaide L McMullen, deceased, William C. McMullen, executor. After…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Ahmanson Foundation v. United StatesCourt of Appeals for the Ninth Circuit · 1981
- United States v. LandCourt of Appeals for the Fifth Circuit · 1962
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