Legal Opinion

Estate of Klein v. Commissioner

United States Tax Court

Decided April 28, 1975No. Docket No. 6135-72Unpublished

1Opinion of the Court

ESTATE OF ABRAHAM T. KLEIN, DAVID R. CALVERT, Administrator DBN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Klein v. Commissioner

Docket No. 6135-72.

United States Tax Court

T.C. Memo 1975-115; 1975 Tax Ct. Memo LEXIS 258; 34 T.C.M. (CCH) 567; T.C.M. (RIA) 750115;

April 28, 1975, Filed.

Gene F. Reardon, for the petitioner. 1

Thomas M. Ingoldsby, for the respondent.

SIMPSON

MEMORANDUM FINDINGS OF FACT AND OPINION

SIMPSON, Judge: The Commissioner determined a deficiency in the Federal estate tax of the Estate of Abraham T. Klein in the amount of $10,407.89. He also determined an…

2Cases cited16 opinions

  1. Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
  2. Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
  3. Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
  4. Beck Chemical Equipment Corp. v. CommissionerUnited States Tax Court · 1957
  5. Estate of Frank Duttenhofer, Deceased, Albert J. Uhlenbrock and William Duttenhofer, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969

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