Legal Opinion
Estate of Applebaum v. Commissioner
Court of Appeals for the Third Circuit
Decided December 28, 1983No. Nos. 83-3035, 83-3036PublishedCited by 6 opinions
1Opinion of the Court
OPINION OF THE COURT
JAMES HUNTER, III, Circuit Judge:
This appeal arises from a dispute over the short taxable year of Joseph R. Applebaum (“Applebaum”). Applebaum was a general partner in Phoenix Plaza Associates, a limited partnership (“the partnership”). Midway through 1975, Applebaum died. That year the partnership suffered a substantial loss. The question presented here is how Applebaum’s share of that loss should be allocated between his final income tax return, filed by his widow, Florence K. Applebaum, and the income tax return filed by his estate.
*376The applicable statutory provision,…
2Cases cited5 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
- Moore v. CommissionerUnited States Tax Court · 1978
- Marriott v. CommissionerUnited States Tax Court · 1980
- Estate of Hesse v. CommissionerUnited States Tax Court · 1980
3Cited by6 opinions
- Swallows Holding, Ltd. v. Comm'rUnited States Tax Court · 2006
- In Re MunkwitzDistrict Court, E.D. Pennsylvania · 1999
- Estate of James C. Gibbs, Sr. James C. Gibbs, Jr., in No. 98-5099 v. United States of America, in No. 97-5815Court of Appeals for the Third Circuit · 1998
- Estate of Joseph R. Applebaum, Deceased, the Fidelity Bank, Co-Executor, Joseph K. Koplin, Co-Executor, John A. Eichman, Co-Executor v. Commissioner of Internal Revenue. Appeal of Estate of Joseph R. Applebaum, in No. 82-3035. Florence K. Applebaum, in No. 83-3036 v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1983
- Gibbs v. United StatesCourt of Appeals for the Third Circuit · 1998
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