1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 243 (1984)
 

ESTATE OF KEELER v. COMMISSIONER

Docket No. 29362-82.

49 T.C.M. 243 (1984)

T.C. Memo. 1984-632

Estate of Jack C. Keeler, Deceased, James M. Omps, Executor v. Commissioner.

United States Tax Court.

Filed December 5, 1984.

Attorney(s) appearing for the Case

Flournoy L. Largent, Jr., P.O. Box 808, Winchester, Va., for the petitioner. Richard F. Stein, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $22,386 and an addition to tax pursuant to section 6651(a)1 in the amount of $5,597.

The only issue for decision is whether the notice of deficiency sent by respondent to petitioner is valid in light of the estate tax closing letter previously issued to petitioner.

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