Legal Opinion
Klein v. Commissioner
United States Tax Court
Decided May 15, 1975No. Docket No. 3124-73Unpublished
1Opinion of the Court
MAY G. KLEIN and ROBERT M. KLEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Klein v. Commissioner
Docket No. 3124-73.
United States Tax Court
T.C. Memo 1975-145; 1975 Tax Ct. Memo LEXIS 230; 34 T.C.M. (CCH) 682; T.C.M. (RIA) 750145;
May 15, 1975, Filed
Sanford Becker, for the petitioners.
Marwin A. Batt, for the respondent.
QUEALY
MEMORANDUM OPINION
QUEALY, Judge: The respondent determined a deficiency for the taxable year 1969 in the Federal gift tax return of May G. Klein in the amount of $825.64 and in the Federal gift tax return of Robert M. Klein in the amount of $825.64.
The…
2Cases cited8 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Herr v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Arlean I. Herr, in No. 13,811, and Robert F. Herr, in No. 13,812Court of Appeals for the Third Circuit · 1962
- Commissioner of Internal Revenue v. GardnerCourt of Appeals for the Seventh Circuit · 1942
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