Legal Opinion
Estate of Noble v. Comm'r
United States Tax Court
Decided January 6, 2005No. 12606-01UnpublishedCited by 5 opinions
1Opinion of the Court
ESTATE OF HELEN M. NOBLE, DECEASED, LESLIE H. NOBLE, JR., AND JOHN R. NOBLE, CO-PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Noble v. Comm'r
No. 12606-01
United States Tax Court
T.C. Memo 2005-2; 2005 Tax Ct. Memo LEXIS 3; 89 T.C.M. (CCH) 649;
January 6, 2005, Filed
Court found applicable fair market value of decedent's 116 shares.
Daniel J. Duffy, for petitioners.
J. Anthony Hoefer, for respondent.
Laro, David
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners petitioned the Court to redetermine respondent's determination of a $…
2Cases cited35 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- United States v. SchefferSupreme Court of the United States · 1998
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. CartwrightSupreme Court of the United States · 1973
30 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Gallagher v. Comm'rUnited States Tax Court · 2011
- Estate of Warshaw v. DirectorNew Jersey Tax Court · 2012
- Estate of Aaron U. Jones, Rebecca L. Jones and Dale A. Riddle, Personal Representatives v. CommissionerUnited States Tax Court · 2019
- Estate of Jensen v. Comm'rUnited States Tax Court · 2010
- Lucero v. United StatesDistrict Court, D. New Mexico · 2020