Legal Opinion

Estate of Kahanic v. Comm'r

United States Tax Court

Decided March 21, 2012No. Docket No. 23800-09Unpublished

1Opinion of the Court

ESTATE OF DAVID A. KAHANIC, DECEASED, EDWARD M. FIALA, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Kahanic v. Comm'r

Docket No. 23800-09

United States Tax Court

T.C. Memo 2012-81; 2012 Tax Ct. Memo LEXIS 81; 103 T.C.M. (CCH) 1434;

March 21, 2012, Filed

Decision will be entered under Rule 155.

David Gerhard Strom, Sharon M. Buccino, and John J. Morrison, for petitioner.

H. Barton Thomas, Jr., and Angela B. Friedman, for respondent.

VASQUEZ, Judge.

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined a $1,188,974 deficiency in the Federal…

2Cases cited19 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Guggenheim v. RasquinSupreme Court of the United States · 1941
  3. Litton Business Systems, Inc. v. CommissionerUnited States Tax Court · 1973
  4. Estate of Bahr v. CommissionerUnited States Tax Court · 1977
  5. Todd v. CommissionerUnited States Tax Court · 1971

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