Legal Opinion

Estate of Engelstein v. Commissioner

United States Tax Court

Decided July 14, 1977No. Docket No. 719-74Unpublished

1Opinion of the Court

ESTATE OF DAVID ENGELSTEIN, DECEASED, AHLEEN ENGELSTEIN, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Engelstein v. Commissioner

Docket No. 719-74.

United States Tax Court

T.C. Memo 1977-219; 1977 Tax Ct. Memo LEXIS 221; 36 T.C.M. (CCH) 914; T.C.M. (RIA) 770219;

July 14, 1977, Filed

Donald J. Ball, for the petitioner.

David R. Smith, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in the Federal income tax of David Engelstein, now deceased, for calendar years 1963 and 1968 in the amounts of $3,116.29…

2Cases cited11 opinions

  1. Bendett v. BendettMassachusetts Supreme Judicial Court · 1943
  2. Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
  3. Albany Car Wheel Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
  4. Columbus & G. R. Co. v. CommissionerUnited States Tax Court · 1964
  5. Columbus and Greenville Railway Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966

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