1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 62 T.C.M.
  5. 62 T.C.M. 396 (1991)
 

SHAW v. COMMISSIONER

Docket No. 5219-89.

62 T.C.M. 396 (1991)

T.C. Memo. 1991-372

Lavona Pauline Shaw v. Commissioner.

United States Tax Court.

Filed August 8, 1991.

Attorney(s) appearing for the Case

Paul A. Kastler, 300 Cook Ave., Raton, N.M. for the petitioner. Robert A. Varra, for the respondent.

Memorandum Opinion

BEGHE, Judge:1

Respondent determined a deficiency of $15,081.04 in additional Federal estate tax pursuant to section 2032A(c) and an addition to tax of $3,770.26 pursuant to section 6651(a)(1) against petitioner, Lavona Pauline Shaw, a qualified heir who received ranch property subject to a special use valuation election. The issues for decision are: (1) Whether petitioner's cash leasing of ranch property received...

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