Legal Opinion

Estate of Klafter v. Commissioner

United States Tax Court

Decided October 17, 1973No. Docket No. 3387-71Unpublished

1Opinion of the Court

ESTATE OF AMANDA E. KLAFTER, DECEASED, AMERICAN NATIONAL BANK AND TRUST COMPANY OF CHICAGO, LOIS K. SCHUBERT AND LEONARD SCHANFIELD, CO-EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Estate of Klafter v. Commissioner

Docket No. 3387-71

United States Tax Court

T.C. Memo 1973-230; 1973 Tax Ct. Memo LEXIS 57; 32 T.C.M. (CCH) 1088; T.C.M. (RIA) 73230;

October 17, 1973. Filed

Leonard Schanfield, Norman L. Rothenbaum, and William P. Rosenthal, for the petitioner.

Seymour I. Sherman, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent…

2Cases cited27 opinions

  1. Helvering v. StuartSupreme Court of the United States · 1942
  2. Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
  3. Messing v. CommissionerUnited States Tax Court · 1967
  4. Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
  5. Estate of Ford v. CommissionerUnited States Tax Court · 1969

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