1. Home
  2. Browse Decisions
  3. T.C.
  4. 100 T.C.
  5. 100 T.C. 114 (1993)
 

OBLINGER TRUST v. COMMISSIONER

Docket No. 29163-90.

100 T.C. 114 (1993)

TRUST U/W EMILY OBLINGER, STEPHEN DEXTER AND EMILY JANE TIPTON DOLE A.K.A. THE STEPHEN DEXTER DOLE AND EMILY JANE TIPTON DOLE TRUST FUND, BANCENTRAL TRUST, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 23, 1993.

Attorney(s) appearing for the Case

R. Nicholas Burton, for petitioner.

John W. Duncan, for respondent.

PARR, Judge:

Respondent determined deficiencies in petitioner's Federal tax as follows:

                   Excise tax     First tier tax      Second tier tax
   Year           sec. 4940(b)    sec. 4942(a)         sec. 4942(b)

   1985             $8,836           ---                  ---
   1986             17,273           $972                $6,483

The issue for decision is whether...

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