Legal Opinion
Estate of Wilson v. Commissioner
United States Tax Court
Decided September 15, 1977No. Docket No. 9766-75Unpublished
1Opinion of the Court
ESTATE OF JOSEPH C. WILSON, DECEASED, LINCOLN FIRST BANK OF ROCHESTER, EXECUTOR, MARIE C. WILSON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Wilson v. Commissioner
Docket No. 9766-75.
United States Tax Court
T.C. Memo 1977-312; 1977 Tax Ct. Memo LEXIS 129; 36 T.C.M. (CCH) 1230; T.C.M. (RIA) 770312;
September 15, 1977, Filed
H. Stewart Dunn, Jr.,Carol K. Nickel, Frederick W. Post,Edward R. Macomber, and William R. Reiter, for the petitioner.
Stephen M. Miller, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a…
2Cases cited13 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Riggs v. Del DragoSupreme Court of the United States · 1942
- In re the Accounting of United States Trust Co.New York Court of Appeals · 1957
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- In re the Estate of PepperNew York Court of Appeals · 1954
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