Legal Opinion
Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 14, 1955No. 12428PublishedCited by 90 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The estate of the taxpayer has petitioned this court to review a decision of the Tax Court of the United States holding, upon the basis of its findings of fact and opinion, deficiencies to exist in the income tax of the decedent in the amount of $68,205.31 for the year 1945 and $2,969.09 for the year 1944. The controversy stems from the sale by the decedent on January 5, 1943, of farm properties some three miles from Knoxville, Tennessee.
The decedent acquired 288.3 acres of the land prior to March 1, 1913, which the Commissioner of Internal Revenue found had cost…
2Cases cited4 opinions
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Gamble v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
3Cited by90 opinions
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Parker v. CommissionerUnited States Tax Court · 1986
- Chiu v. CommissionerUnited States Tax Court · 1985
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
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