Legal Opinion
Estate of Foster v. Commissioner
United States Tax Court
Decided February 7, 1983No. Docket No. 16900-80Unpublished
1Opinion of the Court
ESTATE OF REXFORD H. FOSTER, Deceased, MARGARET FOSTER, Executrix, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Foster v. Commissioner
Docket No. 16900-80
United States Tax Court
T.C. Memo 1983-77; 1983 Tax Ct. Memo LEXIS 708; 45 T.C.M. (CCH) 679; T.C.M. (RIA) 83077;
February 7, 1983.
Joseph P. Reynolds, for the petitioner.
Kenneth Bersani, for the respondent.
WILBUR
MEMORANDUM OPINION
WILBUR, Judge: Respondent determined a deficiency of $27,147.20 in petitioner's Federal estate tax. The sole issue for our determination is whether a testamentary disposition benefiting decedent's…
2Cases cited13 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Carpenter v. Wabash Railway Co.Supreme Court of the United States · 1940
- Elizabeth Joan Allen and Alice Edna Stuhmer, Individually and as Executrices of the Estate of Chester A. Allen, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1966
- Estate of Ralph G. May, Mildred K. May v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- United States v. Lincoln Rochester Trust Company, as Administrator, C. T. A., of the Last Will & Testament of Albert E. Copeland, DeceasedCourt of Appeals for the Second Circuit · 1962
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