Legal Opinion
Estate of Yeager v. Commissioner
United States Tax Court
Decided September 17, 1986No. Docket No. 33375-83Unpublished
1Opinion of the Court
ESTATE OF RICHARD O. YEAGER, DEEASED, JEAN M. MANNING, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Yeager v. Commissioner
Docket No. 33375-83.
United States Tax Court
T.C. Memo 1986-448; 1986 Tax Ct. Memo LEXIS 157; 52 T.C.M. (CCH) 524; T.C.M. (RIA) 86448;
September 17, 1986.
E. M. Murray and Matthew W. Stanley, for the petitioner.
Robert F. Geraghty, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency in petitioner's Federal estate tax in the amount of $115,601. After concessions, the issues for…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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