# Estate of Mueller v. Commissioner

> United States Tax Court · November 5, 1996 · 107 T.C. 189

URL: https://www.frixlaw.com/law-library/cases/4472778

## Case

- **Full name:** ESTATE OF BESSIE I. MUELLER, JOHN S. MUELLER, PERSONAL REPRESENTATIVE v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** November 5, 1996
- **Citations:** 107 T.C. 189; 107 T.C. No. 13; 1996 U.S. Tax Ct. LEXIS 44
- **Precedential status:** Published
- **Opinion:** Dissent by Halpern
- **Judges:** RUWE,COHEN,CHABOT,SWIFT,JACOBS,GERBER,WRIGHT,PARR,WHALEN,CHIECHI,FOLEY,VASQUEZ,CHABOT,COHEN,PARR,RUWE,WELLS,COLVIN,GALE,HALPERN
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4472778

## How later opinions describe it (automated extraction)

- noting Commissioner's inconsistent treatment of shares at issue

## Opinion text

Halpern, J., dissenting: I join in section 7, Overpayment Status, of Judge Beghe’s separate opinion and dissent for the reasons stated therein.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4472778. Public record. Not legal advice.