Legal Opinion

Estate of Holdeen v. Commissioner

United States Tax Court

Decided February 19, 1975No. Docket Nos. 65867, 65869, 71972, 71997, 82081, 82946, 87569, 89076, 94066, 94080, 94081, 94084, 94085, 94107, 94186, 95138, 95143, 5376-65 and 5382-65Unpublished

1Opinion of the Court

ESTATE OF JONATHAN HOLDEEN, DECEASED, RANDAL HOLDEN and JANET ADAMS, Co-executors, and ESTATE OF STELLA H. HOLDEN, DECEASED, RANDAL HOLDEN, Executor, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Holdeen v. Commissioner

Docket Nos. 65867, 65869, 71972, 71997, 82081, 82946, 87569, 89076, 94066, 94080, 94081, 94084, 94085, 94107, 94186, 95138, 95143, 5376-65 and 5382-65.

United States Tax Court

T.C. Memo 1975-29; 1975 Tax Ct. Memo LEXIS 343; 34 T.C.M. (CCH) 129; T.C.M. (RIA) 750029;

February 19, 1975, Filed.

Jonathan Holdeen during his life entered into some 186…

2Cases cited70 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. SunnenSupreme Court of the United States · 1948
  3. Commissioner v. Estate of BoschSupreme Court of the United States · 1967
  4. Helvering v. CliffordSupreme Court of the United States · 1940
  5. Commissioner v. CulbertsonSupreme Court of the United States · 1949

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