Legal Opinion
Estate of Allen v. Commissioner
United States Tax Court
Decided June 2, 1982No. Docket Nos. 6437-78, 8006-80UnpublishedCited by 4 opinions
1Opinion of the Court
ESTATE OF NORMA F. ALLEN, DECEASED, AND GEORGE L. ALLEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Allen v. Commissioner
Docket Nos. 6437-78, 8006-80.
United States Tax Court
T.C. Memo 1982-303; 1982 Tax Ct. Memo LEXIS 443; 44 T.C.M. (CCH) 9; T.C.M. (RIA) 82303;
June 2, 1982.
Donald J. Forman and Howard A. Weinberger, for the petitioners.
William P. Lowrance and Linda L. Wong, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACTS AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in the Federal income tax of George L. and Norma F. Allen in the amounts…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
12 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- B.B. Rider Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1984
- Harry Litwin v. United StatesCourt of Appeals for the Tenth Circuit · 1993
- James C. And Lillian Garner v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1993
- B.B. Rider Corporation v. Commissioner of Internal Revenue, Benjamin and Helen Stratmore v. Commissioner of Internal Revenue, B.B. Rider Corporation, A/K/A General Manufacturing Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1984