Legal Opinion
Estate of Jones v. Commissioner
United States Tax Court
Decided January 31, 1984No. Docket No. 20509-82UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF RALPH L. JONES, DECEASED, ZEPHA H. JONES, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Jones v. Commissioner
Docket No. 20509-82.
United States Tax Court
T.C. Memo 1984-53; 1984 Tax Ct. Memo LEXIS 622; 47 T.C.M. (CCH) 1011; T.C.M. (RIA) 84053;
January 31, 1984.
Quentin L. Housholder and Alan C. Housholder, for the petitioner.
Vallie C. Brooks, for the respondent.
SCOTT
MEMORAMDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $285,501.09. The issue for decision is whether the parties had entered into a…
2Cases cited8 opinions
- The Aro Corporation v. Allied Witan CompanyCourt of Appeals for the Sixth Circuit · 1976
- Kukla v. National Distillers Products Co.Court of Appeals for the Sixth Circuit · 1973
- Cleveland Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1970
- Saigh v. CommissionerUnited States Tax Court · 1956
- Cole v. CommissionerUnited States Tax Court · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Vincent Farrell, Jr. And Clotilde Farrell v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998