Legal Opinion
Estate of Goree v. Commissioner
United States Tax Court
Decided July 20, 1994No. Docket No. 21098-92UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF ROBERT W. GOREE, JR., DECEASED, ROBERT W. GOREE, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Goree v. Commissioner
Docket No. 21098-92
United States Tax Court
T.C. Memo 1994-331; 1994 Tax Ct. Memo LEXIS 339; 68 T.C.M. (CCH) 123;
July 20, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Alan E. Rothfeder and Jo Karen Parr.
For respondent: Robert W. West, John B. Harper, and Shuford A. Tucker, Jr.
WELLS
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency in petitioner's Federal estate tax in the…
2Cases cited17 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Helvering v. TaylorSupreme Court of the United States · 1935
- Thomas v. DavisSupreme Court of Alabama · 1982
- STATE DEPT. OF PENSIONS AND SEC. v. WhitneyCourt of Civil Appeals of Alabama · 1978
- Leslie v. Pine Crest Homes, Inc.Supreme Court of Alabama · 1980
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3Cited by1 opinion
- Quinto Depaoli, Jr., Estate of Quinto Depaoli, Deceased, Soila Depaoli and Rachel Craig, Personal Representatives v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995