LeFEVER v. COMMISSIONER

Docket No. 19915-92.

70 T.C.M. 98 (1995)

T.C. Memo. 1995-321

William LeFever, Qualified Heir-Transferee of the Assets of the Estate of Blanche Knollenberg, and Betty Lou LeFever, Qualified Heir-Transferee of the Assets of the Estate of Blanch Knollenberg v. Commissioner.

United States Tax Court.

Filed July 19, 1995.


Attorney(s) appearing for the Case

Patrick J. Regan and Juandell D. Glass, Wichita, Kan., for the petitioners. Elizabeth Downs, for the respondent.


SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION*

PARKER, Judge:

The instant matter arises out of a dispute between the parties over their differing computations under Rule 155.

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years before the Court, and all Rule references are to the Tax Court Rules of Practice and Procedure.

On January 26, 1995...

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