Estate of Stimson v. Commissioner
United States Tax Court
Held: Respondent's deficiency, to a substantial degree, sustained; respondent's additions to tax for fraud, under sec. 6653(b)(1) and ( 2), I.R.C., sustained in part.
1Opinion of the Court
ESTATE OF HAROLD FREDERIC STIMSON (DECEASED), EDITH S. O'TOOLE AND JULIA S. APPEL, PERSONAL REPRESENTATIVES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Stimson v. Commissioner
Docket No. 17152-89
United States Tax Court
T.C. Memo 1992-242; 1992 Tax Ct. Memo LEXIS 271; 63 T.C.M. (CCH) 2855;
April 23, 1992, Filed
Decision will be entered under Rule 155.
Held: Respondent's deficiency, to a substantial degree, sustained; respondent's additions to tax for fraud, under sec. 6653(b)(1) and ( 2), I.R.C., sustained in part.
C. David Heisler, for petitioner.
Deborah Y. Clark, for…
2Cases cited5 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Stratton v. CommissionerUnited States Tax Court · 1970
- Estate of Pittard v. CommissionerUnited States Tax Court · 1977
- Estate of Di Palma v. CommissionerUnited States Tax Court · 1978
- Cunningham v. CommissionerUnited States Tax Court · 1989