Legal Opinion
Estate of Posner v. Comm'r
United States Tax Court
Decided May 10, 2004No. 12780-01UnpublishedCited by 3 opinions
1Opinion of the Court
ESTATE OF ROSE B. POSNER, DECEASED, DAVID B. POSNER, PERSONAL REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Posner v. Comm'r
No. 12780-01
United States Tax Court
T.C. Memo 2004-112; 2004 Tax Ct. Memo LEXIS 112; 87 T.C.M. (CCH) 1288;
May 10, 2004, Filed
Posner v. McDonagh, 354 Md. 572, 731 A.2d 970, 1999 Md. LEXIS 435 (1999)
Estate found to be entitled to refund of estate tax overpayment.
Mark T. Willen and Peter E. Keith, for petitioner.
C. Teddy Li, for respondent.
Thornton, Michael B.
THORNTON
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent…
2Cases cited43 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Glass v. CommissionerUnited States Tax Court · 1986
38 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Estate of Fortunato v. Comm'rUnited States Tax Court · 2010
- Bandy v. ClancyCourt of Appeals of Maryland · 2016
- Bentley Court II Ltd. P'ship v. Comm'rUnited States Tax Court · 2006