1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 61 T.C.M.
  5. 61 T.C.M. 1779 (1991)
 

ESTATE OF WILBANKS v. COMMISSIONER

Docket No. 6751-88.

61 T.C.M. 1779 (1991)

T.C. Memo. 1991-45

Estate of Kate S. Wilbanks, Deceased, Virginia Kate Nickerson, Personal Representative v. Commissioner.

United States Tax Court.

Filed February 6, 1991.

Attorney(s) appearing for the Case

D. William Garrett, Jr., for the petitioner. Larry D. Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

After resolving the underlying issues concerning petitioner's Federal estate tax, respondent issued a notice of deficiency determining an addition to tax under section 6651(a)(1)1 in the amount of $54,964.86, which is the only issue to be decided. We hold that the estate is liable for the addition.

Findings of Fact

In our two prior opinions in this case...

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