Kransz v. Commissioner
United States Board of Tax Appeals
The Board has jurisdiction to consider an appeal from a denial by the Commissioner, subsequent to June 2, 1924, of a claim for abatement of estate taxes assessed on May 11, 1923.
1Opinion of the Court
Littleton :
This is an appeal from the determination of the Commissioner made on September 26, 1924, denying in part a claim for abatement of a portion of estate taxes assessed prior to June 2, 1924.
On February 17, 1922, the executors of the estate of Peter Rein-berg, deceased, filed an estate-tax return showing a tax of $6,602.04, which ivas paid. On May 11, 1923, after an investigation of the estate the Commissioner assessed an additional tax of $11,138.27. Upon receipt of notice of the additional tax the executors, pursuant to the regulations promulgated by the Commissioner, executed and…
2Cited by2 opinions
- Kransz v. CommissionerUnited States Board of Tax Appeals · 1925
- United States Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1925