Legal Opinion
Estate of Wilkinson v. Commissioner
United States Tax Court
Decided October 4, 1993No. Docket No. 24274-91Unpublished
1Opinion of the Court
ESTATE OF THOMAS F. WILKINSON, DECEASED, DENNIS J. WILKINSON, PERSONAL REPRESENTATIVE, AND JEAN N. WILKINSON, SURVIVING WIFE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Wilkinson v. Commissioner
Docket No. 24274-91
United States Tax Court
T.C. Memo 1993-463; 1993 Tax Ct. Memo LEXIS 472; 66 T.C.M. (CCH) 986;
October 4, 1993, Filed
For petitioners: B. Kent Ludlow.
For respondent: James B. Ausenbaugh.
SWIFT
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined a deficiency of $ 26,818 in petitioners' joint Federal income tax for 1984. The sole issue…
2Cases cited4 opinions
- Taylor v. CommissionerUnited States Tax Court · 1977
- American Air Filter Co. v. CommissionerUnited States Tax Court · 1983
- Bolton v. CommissionerUnited States Tax Court · 1989
- Orin R. Woodbury and Imogene R. Woodbury v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990