Legal Opinion
Estate of Kollsman v. Comm'r
United States Tax Court
Decided February 22, 2017No. Docket No. 26077-09UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF EVA FRANZEN KOLLSMAN, DECEASED, JEFFREY HYLAND, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Kollsman v. Comm'r
Docket No. 26077-09.
United States Tax Court
T.C. Memo 2017-40; 2017 Tax Ct. Memo LEXIS 36; 113 T.C.M. (CCH) 1172;
February 22, 2017, Filed
Decision will be entered under Rule 155.
Kim E. Baptiste and Michael E. Swartz, for petitioner.
Jane J. Kim and Robert A. Baxer, for respondent.
GALE, Judge.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a $781,488 deficiency in the Federal estate tax of the Estate of Eva Franzen…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- United States v. CartwrightSupreme Court of the United States · 1973
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
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3Cited by1 opinion
- Roger Silk v. Baron BondCourt of Appeals for the Ninth Circuit · 2023