ESTATE OF POWER v. COMMISSIONER

Docket No. 585-80.

46 T.C.M. 1333 (1983)

T.C. Memo. 1983-552

Estate of Elizabeth L. Power, Kenneth C. Tiffin and Susan P. Annis, Co-conservators v. Commissioner.

United States Tax Court.

Filed September 8, 1983.


Attorney(s) appearing for the Case

James B. Tiffin, 125 High St., Boston, Mass., for the petitioner. Charles W. Maurer, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined that Elizabeth L. Power, whose estate is petitioner in this proceeding, had deficiencies in her Federal income taxes as follows:

 Taxable Year Ended              Deficiency

  June 30, 1972 ............... $ 8,793.19
  June 30, 1973 ...............  32,662.29
  June 30, 1974 ...............  19,342.96
  June 30, 1977 ...............   5,998.76

The...

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