Legal Opinion
Estate of Hendrickson v. Commissioner
United States Tax Court
Decided August 23, 1999No. 21225-97Unpublished
1Opinion of the Court
ESTATE OF JAMES WALDO HENDRICKSON, DECEASED, MARK HART HENDRICKSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Hendrickson v. Commissioner
No. 21225-97
United States Tax Court
T.C. Memo 1999-278; 1999 Tax Ct. Memo LEXIS 318; 78 T.C.M. (CCH) 322; T.C.M. (RIA) 99278;
August 23, 1999, Filed
Decision will be entered under Rule 155.
Brett J. Miller and Megan J. Kight, for petitioner.
Russell D. Pinkerton, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, JUDGE: Respondent determined a deficiency in petitioner's Federal estate tax of $…
2Cases cited33 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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