Legal Opinion
Kerner v. Commissioner
United States Tax Court
Decided January 19, 1976No. Docket No. 4686-73Unpublished
1Opinion of the Court
OTTO KERNER, JR., and ESTATE OF HELENA C. KERNER, DECEASED, OTTO KERNER, JR., EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Kerner v. Commissioner
Docket No. 4686-73.
United States Tax Court
T.C. Memo 1976-12; 1976 Tax Ct. Memo LEXIS 392; 35 T.C.M. (CCH) 36; T.C.M. (RIA) 760012;
January 19, 1976. Filed
T. E. Patton,J. L. Schulman, for the petitioners.
D. J. Conlon, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a deficiency in petitioners' 1969 Federal income tax of $12,025.09.
The two issues for decision are: (1) whether…
2Cases cited11 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Estate of Smith v. CommissionerUnited States Tax Court · 1972
- Estate of David Smith, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1975
- Kaplan v. CommissionerUnited States Tax Court · 1965
- Douglas Goldman and Evelyn K. Goldman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
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