ESTATE OF KISLING v. COMMISSIONER

Docket No. 19743-91.

65 T.C.M. 2189 (1993)

T.C. Memo. 1993-119

Estate of Erma M. Kisling, Deceased, William L. Kisling, Jr., and John W. Kisling and Rosemary Kisling Doerr, Personal Representatives v. Commissioner.

United States Tax Court.

Filed March 29, 1993.


Attorney(s) appearing for the Case

John L. Sullivan, 906 Olive St., St. Louis, Mo., for the petitioner. James A. Kutten, for the respondent.


Memorandum Opinion

PETERSON, Special Trial Judge:

This case was assigned pursuant to section 7443A(b) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.

This case is before the Court on petitioner's Motion to Dismiss for Lack of Jurisdiction filed March 6, 1992. Respondent filed a Notice of Objection 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