Legal Opinion
Estate of Pechan v. Commissioner
United States Tax Court
Decided October 7, 1985No. Docket No. 8056-84Unpublished
1Opinion of the Court
ESTATE OF BERNARD W. PECHAN, Deceased, BERNARD WARREN PECHAN, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Pechan v. Commissioner
Docket No. 8056-84.
United States Tax Court
T.C. Memo 1985-524; 1985 Tax Ct. Memo LEXIS 108; 50 T.C.M. (CCH) 1273; T.C.M. (RIA) 85524;
October 7, 1985.
Murray Rudman, for the petitioner.
Lewis R. Mandel, for the respondent.
WILBUR
MEMORANDUM OPINION
WILBUR, Judge: Respondent issued a notice of deficiency to petitioner on July 15, 1977, in which he determined a deficiency in estate tax in the amount of $71,327.18. Petitioner filed a…
2Cases cited8 opinions
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
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