Legal Opinion
Estate of Dumesnil v. Commissioner
United States Tax Court
Decided June 28, 1982No. Docket No. 5954-78Unpublished
1Opinion of the Court
ESTATE OF EVANGELINE L. DUMESNIL, DECEASED, MYRON ALPERT, SPECIAL FIDUCIARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Dumesnil v. Commissioner
Docket No. 5954-78
United States Tax Court
T.C. Memo 1982-366; 1982 Tax Ct. Memo LEXIS 384; 44 T.C.M. (CCH) 306; T.C.M. (RIA) 82366;
June 28, 1982
Eli Friedman, for the petitioner.
James R. Rich, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal estate tax of the estate of Evangeline L. Dumesnil, deceased, Myron Alpert, special fiduciary, in the amount of…
2Cases cited13 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Estate of William Zentmayer, Deceased, the First Pennsylvania Banking and Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
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