Hutchens v. Commissioner
United States Tax Court
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
- Helvering v. TaylorSupreme Court of the United States · 1935
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Parker v. CommissionerUnited States Tax Court · 1986
- 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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