T.C. Memo. 1996-137
UNITED STATES TAX COURT
ESTATE OF LEON SPEAR, DECEASED, JEANETTE SPEAR,
HARVEY SPEAR AND ROBERT SPEAR, ADMINISTRATORS,
AND JEANETTE SPEAR, Petitioners v. COMMISSIONER
OF INTERNAL REVENUE, Respondent*
Docket Nos. 3276-87.1 Filed March 19, 1996.
Barry A. Furman, Patrick W. Kittredge, and Michael S. Paul,
for petitioners.
Michael P. Corrado, Ruth M. Spadaro, and James C. Fee, Jr.,
for respondent.
* This opinion supplements Estate of Spear v. Commissioner,
T.C. Memo. 1993-213, vacated and remanded 41 F.3d 103 (3d Cir.
1994).
1 Cases of the following petitioners were consolidated:
Estate of Abe Spear, Deceased, Morris Spear, Executor, docket No.
21480-90; Estate of Leon Spear, Deceased, Jeanette Spear,
Administrator, Robert Spear, Administrator, and Harvey Spear,
Administrator, docket No. 21481-90.
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