Legal Opinion
Estate of Kopperman v. Commissioner
United States Tax Court
Decided November 28, 1978No. Docket Nos. 10315-77, 10337-77UnpublishedCited by 20 opinions
1Opinion of the Court
ESTATE OF CECIL H. KOPPERMAN, DECEASED, JAMES B. WOLF, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ESTATE OF ROSLYN F. KOPPERMAN, DECEASED, JAMES B. WOLF, JR., EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Kopperman v. Commissioner
Docket Nos. 10315-77, 10337-77.
United States Tax Court
T.C. Memo 1978-475; 1978 Tax Ct. Memo LEXIS 40; 37 T.C.M. (CCH) 1849; T.C.M. (RIA) 78475;
November 28, 1978, Filed
Alan Gordon Lipson, for the petitioners.
Larry L. Nameroff, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge:…
2Cases cited16 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- United States v. JacobsSupreme Court of the United States · 1939
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- ALEXANDER v. COMMISSIONERUnited States Tax Court · 1978
- Annunziato v. Comm'rUnited States Tax Court · 1978
- FOUTZ v. COMMISSIONERUnited States Tax Court · 1978
- FRANK v. COMMISSIONERUnited States Tax Court · 1978
- GOLDSTEIN v. COMMISSIONERUnited States Tax Court · 1978
15 more not listed; retrieve them via the Exa API.