Legal Opinion
Estate of Deniro v. Comm'r
United States Tax Court
Decided July 30, 1990No. Docket Nos. 9178-76, 17347-80Unpublished
1Opinion of the Court
ESTATE OF VINCENT DeNIRO, DECEASED HELEN M. PAPALIA ADMINISTRATRIX, LOUIS R. DeNIRO, TRANSFEREE, FRANK DeNIRO, TRANSFEREE, and MICHAEL DeNIRO, TRANSFEREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF JAMES V. DeNIRO, DECEASED, HELEN M. PAPALIA, ADMINISTRATRIX, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Deniro v. Comm'r
Docket Nos. 9178-76, 17347-80
United States Tax Court
T.C. Memo 1990-398; 1990 Tax Ct. Memo LEXIS 415; 60 T.C.M. (CCH) 300; T.C.M. (RIA) 90398;
July 30, 1990, Filed
Decision will be entered under Rule 155.
James C. Herndon, William…
2Cases cited30 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. FlannerySupreme Court of the United States · 1925
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Samuel Pollack and Annie Pollack v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Commissioner v. WheelerSupreme Court of the United States · 1945
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