Legal Opinion
Heim v. Commissioner
United States Tax Court
Decided January 5, 1987No. Docket Nos. 5424-85, 5425-85, 5426-85UnpublishedCited by 18 opinions
1Opinion of the Court
LAURA HEIM, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heim v. Commissioner
Docket Nos. 5424-85, 5425-85, 5426-85.
United States Tax Court
T.C. Memo 1987-1; 1987 Tax Ct. Memo LEXIS 1; 52 T.C.M. (CCH) 1272; T.C.M. (RIA) 87001;
January 5, 1987.
Gerald W. Jukkala, for the petitioners.
John Schmittdiel, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: In these consolidated cases, respondent determined the following deficiencies in and additions to petitioners' Federal gift tax for the quarter ended June 30, 1977:
Additions to Tax
Docket No.
Deficiency
Se…
2Cases cited11 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Luman v. CommissionerUnited States Tax Court · 1982
- Heman v. CommissionerUnited States Tax Court · 1959
- Adams v. CommissionerUnited States Tax Court · 1966
- Lohse v. Atlantic Richfield Co.North Dakota Supreme Court · 1986
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Stewart v. Comm'rUnited States Tax Court · 2006
- Brookes v. CommissionerUnited States Tax Court · 1997
- Shutts v. Comm'rUnited States Tax Court · 2010
- Brookes v. CommissionerUnited States Tax Court · 1997
- Cowan v. Comm'rUnited States Tax Court · 2006
13 more not listed; retrieve them via the Exa API.