Legal Opinion
COMMISSIONER OF INT. REVENUE v. Kilpatrick's Estate
Court of Appeals for the Sixth Circuit
Decided February 18, 1944No. 9477, 9478PublishedCited by 38 opinions
1Opinion of the Court
HICKS, Circuit Judge.
No. 9477. The Commissioner’s petition to review presents substantially the same question considered in Commissioner v. Estate of Frederick L. Alldis, 6 Cir., 140 F.2d 885, and the decision of the Board is affirmed upon the authority of that case.
No. 9478. A second question is raised by the petition for review filed by Kilpatrick’s executor. By letter dated March 11, 1941, the Commissioner notified petitioner of his final determination of a deficiency of $39,-364.13 in the income tax liability of Kilpatrick for the year ending December 31, 1937. On June 7, 1941, the…
2Cases cited4 opinions
- United States v. Globe Indemnity Co.Court of Appeals for the Second Circuit · 1938
- Superheater Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Commissioner v. Alldi's EstateCourt of Appeals for the Sixth Circuit · 1944
- Epstein v. CommissionerUnited States Board of Tax Appeals · 1936
3Cited by38 opinions
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- LTV Corp. v. CommissionerUnited States Tax Court · 1975
- White v. CommissionerUnited States Tax Court · 1990
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- 508 Clinton St. Corp. v. CommissionerUnited States Tax Court · 1987
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