Legal Opinion
Baggett v. Commissioner
United States Tax Court
Decided August 5, 1991No. Docket No. 14318-89Unpublished
1Opinion of the Court
ESTATE OF JOHN B. BAGGETT, DECEASED, LARRY L. BAGGETT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baggett v. Commissioner
Docket No. 14318-89
United States Tax Court
T.C. Memo 1991-362; 1991 Tax Ct. Memo LEXIS 411; 62 T.C.M. (CCH) 333; T.C.M. (RIA) 91362;
August 5, 1991, Filed
Decision will be entered under Rule 155.
E. J. Ball, for the petitioner.
Rebecca A. Dance, for the respondent.
DAWSON, Judge.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency of $ 239,091.44 in petitioner's Federal estate tax. After settlement of several issues, 1 the two…
2Cases cited13 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- United States v. CartwrightSupreme Court of the United States · 1973
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
- Parker v. CommissionerUnited States Tax Court · 1986
- Estate of Daniel McNichol Deceased, Ellen McNichol Evangelista and Joseph G. McNichol Executors v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
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