Legal Opinion
Estate of Agnew v. Commissioner
United States Tax Court
Decided June 2, 1975No. Docket No. 6198-69Unpublished
1Opinion of the Court
ESTATE OF SAMUEL A. AGNEW, Deceased, SEATTLE-FIRST NATIONAL BANK and SAMUEL J. AGNEW, Co-Executors, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Agnew v. Commissioner
Docket No. 6198-69.
United States Tax Court
T.C. Memo 1975-173; 1975 Tax Ct. Memo LEXIS 198; 34 T.C.M. (CCH) 758; T.C.M. (RIA) 750173;
June 2, 1975, Filed
Charles F. Osborn and J. M. Cunningham, for the petitioners. Richard Shipley, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a deficiency of $7,396,001.95 in the Federal estate tax of the estate of Samuel A.…
2Cases cited10 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- In Re Peterson's EstateWashington Supreme Court · 1942
- Estate of Mary F. Colton Park, Detroit Bank and Trust Company, Administrator With Will Annexed v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973
- In Re Fetterman's EstateWashington Supreme Court · 1935
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