Estate of Roodner v. Commissioner
United States Tax Court
Held, the period from Jan. 1, 1971, through June 25, 1971, the date of the death of the deceased taxpayer, was his "entire taxable year" within the meaning of sec. 911(a)(1), I.R.C. 1954.
1Opinion of the Court
Estate of Theodore Roodner, Deceased, Ronald Wagner, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Roodner v. Commissioner
Docket No. 4621-74
United States Tax Court
64 T.C. 680; 1975 U.S. Tax Ct. LEXIS 95;
July 30, 1975, Filed
Decision will be entered under Rule 155.
Held, the period from Jan. 1, 1971, through June 25, 1971, the date of the death of the deceased taxpayer, was his "entire taxable year" within the meaning of sec. 911(a)(1), I.R.C. 1954.
David P. Taylor, for the petitioner.
David E. Mills and Thomas L. Kummer, for the respondent.
Featherston, Judge.
FE…
2Cases cited10 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Nelson v. CommissionerUnited States Tax Court · 1958
- Curtis T. Busse and Myrtle Busse v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
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