Legal Opinion
Estate of Reno v. Commissioner
United States Tax Court
Decided April 21, 1986No. Docket No. 16511-82UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF WILLIAM L. RENO, JR., BARBARA G. RENO, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Reno v. Commissioner
Docket No. 16511-82.
United States Tax Court
T.C. Memo 1986-163; 1986 Tax Ct. Memo LEXIS 452; 51 T.C.M. (CCH) 909; T.C.M. (RIA) 86163;
April 21, 1986.
James L. Malone, III, for the petitioner.
Vikki Pryor, for the respondent.
WRIGHT
MEMORANDUM OPINION
WRIGHT, *Judge: By notice of deficiency dated April 7, 1982, respondent determined a deficiency in petitioner's Federal estate tax in the amount of $253,656. A portion of this deficiency resulted from…
2Cases cited4 opinions
- Vasilion v. VasilionSupreme Court of Virginia · 1951
- Baylor v. National Bank of CommerceSupreme Court of Virginia · 1952
- Alexandria National Bank v. ThomasSupreme Court of Virginia · 1973
- Simeone v. SmithSupreme Court of Virginia · 1964
3Cited by2 opinions
- Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991
- Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991