Legal Opinion
Peterson Irrevocable Trust 2 for benefit of Peterson v. Commissioner
United States Tax Court
Decided July 1, 1986No. Docket Nos. 29263-81, 29264-81, 29265-81, 29266-81, 29267-81, 29268-81, 29269-81, 29270-81, 29271-81UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT L. PETERSON IRREVOCABLE TRUST #2 FOR THE BENEFIT OF SUSAN P. PETERSON, TRANSFEREE, UNION BANK AND TRUST COMPANY, TRUSTEE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Peterson Irrevocable Trust #2 for benefit of Peterson v. Commissioner
Docket Nos. 29263-81, 29264-81, 29265-81, 29266-81, 29267-81, 29268-81, 29269-81, 29270-81, 29271-81.
United States Tax Court
T.C. Memo 1986-267; 1986 Tax Ct. Memo LEXIS 343; 51 T.C.M. (CCH) 1300; T.C.M. (RIA) 86267;
July 1, 1986.
T. Geoffrey Lieben,Nick R. Taylor, and James W. R. Brown, for the petitioners.
J. Anthony Hoefer, for the…
2Cases cited52 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
- Neely v. CommissionerUnited States Tax Court · 1985
- United States v. CartwrightSupreme Court of the United States · 1973
47 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Greene v. United StatesDistrict Court, S.D. New York · 1992