Legal Opinion
Estate of Paquette v. Commissioner
United States Tax Court
Decided September 15, 1983No. Docket No. 7375-79UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF EDOUARD H. PAQUETTE, DECEASED, BY TRUST GENERAL DU CANADA, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Paquette v. Commissioner
Docket No. 7375-79.
United States Tax Court
T.C. Memo 1983-571; 1983 Tax Ct. Memo LEXIS 216; 46 T.C.M. (CCH) 1400; T.C.M. (RIA) 83571;
September 15, 1983.
Herbert Awe,John M. Skilling,Robert Carney, and James C. Warner, for the petitioner.
Jerome Sekula, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a deficiency in decedent's Federal estate tax in the amount of $164,811.68. The…
2Cases cited7 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Estate of Horvath v. CommissionerUnited States Tax Court · 1973
- Shelby U.S. Distributors, Inc. v. CommissionerUnited States Tax Court · 1979
- Estate of Nienhuys v. CommissionerUnited States Tax Court · 1952
- Delaney v. MurchieCourt of Appeals for the First Circuit · 1949
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