Legal Opinion
Estate of Cleveland v. Commissioner
United States Tax Court
Decided April 25, 1983No. Docket No. 15425-79Unpublished
1Opinion of the Court
ESTATE OF MARY WEBB CLEVELAND, DECEASED; FIRST ALABAMA BANK OF TUSCALOOSA, N.A., A National Banking Association, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Cleveland v. Commissioner
Docket No. 15425-79
United States Tax Court
T.C. Memo 1983-227; 1983 Tax Ct. Memo LEXIS 571; 45 T.C.M. (CCH) 1403; T.C.M. (RIA) 83227;
April 25, 1983.
J. William Lewis,John C. Coggin,III, and F. Gerald Burnett, for the petitioner.
Robert W. West, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in the Federal estate tax of…
2Cases cited11 opinions
- Beaver v. CommissionerUnited States Tax Court · 1970
- Haber v. CommissionerUnited States Tax Court · 1969
- Jack Haber and Doris Haber v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1970
- Paul W. Berthold and Dorothy Berthold v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1968
- Fisher v. CommissionerUnited States Tax Court · 1970
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