Legal Opinion
Estate of Merchant v. Commissioner
United States Tax Court
Decided March 26, 1990No. Docket No. 34124-85UnpublishedCited by 8 opinions
1Opinion of the Court
ESTATE OF WILLIAM DAVIDSON MERCHANT III, DECEASED, MARGARET NORLING MERCHANT, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Merchant v. Commissioner
Docket No. 34124-85
United States Tax Court
T.C. Memo 1990-160; 1990 Tax Ct. Memo LEXIS 141; 59 T.C.M. (CCH) 222; T.C.M. (RIA) 90160;
March 26, 1990; As corrected March 27, 1990; As corrected April 10, 1990
John M. Youngquist, for the petitioner.
Stephen R. Asmussen, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: This matter is before us at this time on a motion by petitioner 1 for…
2Cases cited31 opinions
- United States v. LeonSupreme Court of the United States · 1984
- United States v. JanisSupreme Court of the United States · 1976
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- De Venney v. CommissionerUnited States Tax Court · 1985
26 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of William Davidson Merchant, Iii, Deceased, Margaret Norling Merchant, Administrator v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- McWilliams v. CommissionerUnited States Tax Court · 1995
- Sherbo v. CommissionerUnited States Tax Court · 1999
- Boyle v. CommissionerUnited States Tax Court · 1995
- Elder v. Comm'rUnited States Tax Court · 2007
3 more not listed; retrieve them via the Exa API.