Legal Opinion

Applebaum v. Commissioner

United States Tax Court

Decided May 19, 1982No. Docket Nos. 502-80, 743-80Unpublished

1Opinion of the Court

FLORENCE K. APPLEBAUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ESTATE OF JOSEPH R. APPLEBAUM, DECEASED, THE FIDELITY BANK, CO-EXECUTOR, JOSEPH K. KOPLIN, CO-EXECUTOR, JOHN A. EICHMAN, CO-EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Applebaum v. Commissioner

Docket Nos. 502-80, 743-80.

United States Tax Court

T.C. Memo 1982-278; 1982 Tax Ct. Memo LEXIS 468; 43 T.C.M. (CCH) 1419; T.C.M. (RIA) 82278;

May 19, 1982.

Jules I. Whitman, for petitioner Florence K. Applebaum.

John A. Eichman, III, for petitioner Estate of Joseph R. Applebaum.

Robert W. Lynch, for…

2Cases cited7 opinions

  1. Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
  2. Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
  3. Moore v. CommissionerUnited States Tax Court · 1978
  4. Marriott v. CommissionerUnited States Tax Court · 1980
  5. Estate of Rollin E. Meyer, Sr., Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974

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