ESTATE OF FULMER v. COMMISSIONER

Docket No. 14851-83.

83 T.C. 302 (1984)

ESTATE OF VERNIS FULMER, DECEASED, LOIS FULMER, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 1984.


Attorney(s) appearing for the Case

Merle R. Flagg, for the petitioner.

William P. Hardeman, for the respondent.


OPINION

SIMPSON, Judge:

This matter is before us on the Commissioner's motion, which we shall treat as a motion for summary judgment under Rule 121, Tax Court Rules of Practice and Procedure.1 At the hearing on the motion, the parties agreed that there is no genuine issue as to any material fact and that a decision may be rendered by us as a matter of law pursuant to Rule 121,...

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