Legal Opinion
Estate of Tobias v. Commissioner
United States Tax Court
Decided February 14, 2001No. 19756-97; No. 19757-97Unpublished
1Opinion of the Court
ESTATE OF JAMES R. TOBIAS, DECEASED, V. PAULINE TOBIAS, EXECUTRIX, AND VERNA P. TOBIAS, SURVIVING SPOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DARWIN R. TOBIAS, SR., AND SHIRLEY I. TOBIAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Tobias v. Commissioner
No. 19756-97; No. 19757-97
United States Tax Court
T.C. Memo 2001-37; 2001 Tax Ct. Memo LEXIS 47; 81 T.C.M. (CCH) 1163; T.C.M. (RIA) 54245;
February 14, 2001, Filed
Orders will be entered denying petitioners' motion for summary judgment filed in the case at docket No. 19756-97, granting petitioners'…
2Cases cited6 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Naftel v. CommissionerUnited States Tax Court · 1985
- Jacklin v. CommissionerUnited States Tax Court · 1982
- United States v. BasyeSupreme Court of the United States · 1973
- Vecchio v. CommissionerUnited States Tax Court · 1994
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