Legal Opinion

Hutchens v. Commissioner

United States Tax Court

Decided December 16, 1993No. Docket Nos. 1453-89, 1454-89, 1455-89, 12081-90, 12275-90Unpublished

1Opinion of the Court

LEWIS G. HUTCHENS NON-MARITAL TRUST, UNITED MISSOURI BANK OF KANSAS CITY, N.A., SUCCESSOR TRUSTEE, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hutchens v. Commissioner

Docket Nos. 1453-89, 1454-89, 1455-89, 12081-90, 12275-90

United States Tax Court

T.C. Memo 1993-600; 1993 Tax Ct. Memo LEXIS 613; 66 T.C.M. (CCH) 1599;

December 16, 1993, Filed

For petitioners: Charles W. German, Randall E. Hendricks, and Paul L. McLaughlin.

For respondent: Frank M. Schuler and Michael L. Boman.

WHALEN

WHALEN

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge: Respondent determined the…

2Cases cited32 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
  3. Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
  4. Parker v. CommissionerUnited States Tax Court · 1986
  5. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963

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