Legal Opinion
Estate of Van Loben Sels v. Commissioner
United States Tax Court
Decided October 2, 1986No. Docket No. 30439-81Unpublished
1Opinion of the Court
ESTATE OF DELLA WALKER VAN LOBEN SELS, DECEASED, WELLINGTON S. HENDERSON, SR. AND BROOKS WALKER, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Van Loben Sels v. Commissioner
Docket No. 30439-81.
United States Tax Court
T.C. Memo 1986-501; 1986 Tax Ct. Memo LEXIS 106; 52 T.C.M. (CCH) 731; T.C.M. (RIA) 86501;
October 2, 1986.
Hart H. Spiegel,Thomas A. Welch, and Robert C. Livsey, for the petitioner.
G. J. Beaudoin, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: In his statutory notice respondent determined a deficiency of…
2Cases cited19 opinions
- United States v. WellsSupreme Court of the United States · 1931
- The Estate of Mary Frances Smith Bright, Deceased, by H. R. Bright, Independent v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
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