Legal Opinion
Estate of Gosch v. Commissioner
United States Tax Court
Decided March 16, 1976No. Docket No. 7105-73UnpublishedCited by 2 opinions
1Opinion of the Court
ESTATE OF CELIA GOSCH, HARRY M. GOSCH, EXECUTOR, LAWRENCE S. GOSCH, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Gosch v. Commissioner
Docket No. 7105-73.
United States Tax Court
T.C. Memo 1976-82; 1976 Tax Ct. Memo LEXIS 326; 35 T.C.M. (CCH) 353; T.C.M. (RIA) 760082;
March 16, 1976, Filed
Richard J. Mandell, for the petitioner.
J. S. Hamelburg and Richard S. Kestenbaum, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an estate tax deficiency in the amount of $4,341.40. All other issues having been conceded, the only remaining…
2Cases cited6 opinions
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Winer v. United StatesDistrict Court, S.D. New York · 1957
- Twomey v. ClausohmSupreme Court of Florida · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982