1. Home
  2. Browse Decisions
  3. T.C.
  4. 133 T.C.
  5. 133 T.C. 340 (2009)
 

ESTATE OF BLACK v. COMMISSIONER

Docket Nos. 23188-05, 23191-05, 23516-06.

133 T.C. 340 (2009)

ESTATE OF SAMUEL P. BLACK, JR., DECEASED, SAMUEL P. BLACK, III, EXECUTOR, ET AL., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed December 14, 2009.

Attorney(s) appearing for the Case

John W. Porter , J. Graham Kenney , Stephanie Loomis-Price , and Jason S. Zarin , for petitioner.

Gerald A. Thorpe and Andrew M. Stroot , for respondent.

HALPERN, Judge:

Respondent has issued four notices of deficiency (the notices) to Samuel P. Black III (petitioner). Two were issued to him in his capacity as executor of the estate of Samuel P. Black, Jr. (Mr. Black's estate and Mr. Black, respectively), and two were issued to him in his capacity as executor of the estate of Irene M. Black (Mrs. Black's estate and Mrs. Black, respectively). Two notices were with respect...

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