Legal Opinion
Estate of Quirk v. Commissioner
United States Tax Court
Decided May 31, 1995No. Docket No. 28148-82UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF THOMAS P. QUIRK, DECEASED, GREGORY J. QUIRK AND NORMAN D. ROLLINS, CO-ADMINISTRATORS, AND MARY C. QUIRK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Quirk v. Commissioner
Docket No. 28148-82
United States Tax Court
T.C. Memo 1995-234; 1995 Tax Ct. Memo LEXIS 237; 69 T.C.M. (CCH) 2746;
May 31, 1995, Filed
The decision entered Oct. 31, 1989, following T.C. Memo. 1988-286 will be vacated and set aside pursuant to the remand of the Court of Appeals for the Sixth Circuit, and a decision identical to the Oct. 31, 1989, decision will be entered in accordance with the…
2Cases cited4 opinions
- Kraasch v. CommissionerUnited States Tax Court · 1978
- Adams v. CommissionerUnited States Tax Court · 1985
- DiSanza v. CommissionerUnited States Tax Court · 1993
- Dahl v. CommissionerUnited States Tax Court · 1995
3Cited by1 opinion
- Asad v. Comm'rUnited States Tax Court · 2017