ROCKEFELLER v. COMMISSIONER

Docket Nos. 9356-77, 9357-77.

76 T.C. 178 (1981)

DAVID ROCKEFELLER AND MARGARET McG. ROCKEFELLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF JOHN D. ROCKEFELLER 3RD, DECEASED, JOHN D. ROCKEFELLER IV, J. RICHARDSON DILWORTH, AND DONAL C. O'BRIEN, JR., EXECUTORS, AND BLANCHETTE H. ROCKEFELLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 29, 1981.


Attorney(s) appearing for the Case

Howard A. Bolton, William E. Jackson, Stuart E. Keebler, and Joseph Persinger, for the petitioners.

Michael K. Phalin and Alan B. Horn, for the respondent.


OPINION

DRENNEN, Judge:

Respondent determined deficiencies in income tax of the petitioners as follows:

  Docket No.                Year    Deficiency
  9356-77 ---------------   1970     $34,266
                            1971      57,295

  9357-77 ---------------   1969     130,081
                            1970     125,216
                            1971     234,403

The cases were consolidated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases