Legal Opinion
Estate of Patterson v. Commissioner
United States Tax Court
Decided June 27, 1983No. Docket No. 15864-79Unpublished
1Opinion of the Court
ESTATE OF MARY KING PATTERSON, DECEASED, JAMES J. PATTERSON, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Patterson v. Commissioner
Docket No. 15864-79.
United States Tax Court
T.C. Memo 1983-381; 1983 Tax Ct. Memo LEXIS 411; 46 T.C.M. (CCH) 618; T.C.M. (RIA) 83381;
June 27, 1983.
Roger E. Williams and Leonard F. Binder, for the petitioner.
Jack H. Klinghoffer, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal estate tax of the estate of Mary King Patterson, deceased, James J. Patterson, executor, in the amount…
2Cases cited22 opinions
- Irving Trust Co. v. DaySupreme Court of the United States · 1942
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Oliver v. WellsNew York Court of Appeals · 1930
- Albany Hospital v. . Albany Guardian SocietyNew York Court of Appeals · 1915
- Brown v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
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