UNGERMAN TRUST v. COMMISSIONER

Docket No. 5889-86.

89 T.C. 1131 (1987)

CHARLES H. UNGERMAN, JR. REVOCABLE TRUST, DATED AUGUST 1, 1979, JAMES F. FARR, WALTER W. UNGERMANN, AND BARBARA U. BIRDSEY, TRUSTEES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 8, 1987.


Attorney(s) appearing for the Case

David W. Fitts and Stephen Ziobrowski, for the petitioner.

Christine Colley, for the respondent.


OPINION

STERRETT, Chief Judge:*

By notice of deficiency dated January 10, 1986, respondent determined a deficiency in petitioner's Federal income tax for the fiscal year ended May 31, 1983, in the amount of $50,944. The only issue for decision in this case is whether a deduction claimed by petitioner for an interest expense, incurred and paid by petitioner on the unpaid balance of a Federal estate tax liability deferred...

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