Legal Opinion
Estate of Bigelow v. Comm'r
United States Tax Court
Decided March 30, 2005No. 4066-02UnpublishedCited by 12 opinions
1Opinion of the Court
ESTATE OF VIRGINIA A. BIGELOW, DECEASED, FRANKLIN T. BIGELOW, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Bigelow v. Comm'r
No. 4066-02
United States Tax Court
T.C. Memo 2005-65; 2005 Tax Ct. Memo LEXIS 65; 89 T.C.M. (CCH) 954;
March 30, 2005, Filed
Federal estate tax deficiency determination sustained.
Joseph F. Moore, for petitioner.
Donna F. Herbert, for respondent.
Colvin, John O.
COLVIN
MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge: Respondent determined a $ 217,480.05 deficiency in the Federal estate tax of the Estate of Virginia A. Bigelow.
Virginia…
2Cases cited7 opinions
- Harwood v. CommissionerUnited States Tax Court · 1984
- Jane C. Guynn, of the Estate of Vena E. Calvert, Deceased v. United StatesCourt of Appeals for the Fourth Circuit · 1971
- Estate of Lydia G. Maxwell, Deceased First National Bank of Long Island Victor C. McCuaig Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1993
- Kimbell v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Estate of Theodore Thompson, Deceased, Betsy T. Turner v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2004
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Estate of Bigelow v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- 436, Ltd., Heitmeier v. Comm'rUnited States Tax Court · 2015
- 6611, Ltd. v. Comm'rUnited States Tax Court · 2013
- Estate of Liljestrand v. Comm'rUnited States Tax Court · 2011
- Estate of Rosen v. Comm'rUnited States Tax Court · 2006
7 more not listed; retrieve them via the Exa API.