Legal Opinion
Lillian Bernstein, of the Estate of Kalman Bernstein, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 29, 1959No. 17407_1PublishedCited by 63 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Commissioner of Internal Revenue determined deficiencies in the income taxes of Kalman Bernstein for the years 1943,1944 and 1945. He died on January 21, 1953. His executrix, who for convenience will be referred to as the taxpayer, sought a redetermination of the taxes by the Tax Court. On facts, mostly stipulated, the Tax Court made extended findings and conclusions and directed that a decision be entered under its Rule 50. 1 The Commissioner submitted a computation as did the taxpayer. The Commissioner tendered another computation for an amount which was larger than…
2Cases cited5 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- J. & O. Altschul Tobacco Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1930
- Gowran v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
3Cited by63 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Wilkes-Barre Carriage Co. v. CommissionerUnited States Tax Court · 1963
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