Estate of Stein v. Commissioner
United States Tax Court
Determinations made of: (1) Extent of Court's jurisdiction; (2) limits on scope of Court's considerations under Rule 50; (3) correctness of various computations submitted by respondent under Rule 50.
1Opinion of the Court
opinion
Forrester, Judge:
The present proceedings in these consolidated cases are pursuant to Rule 50 and involve petitioners’ objections to the proposed computations for entry of decision filed herein by respondent, and certain proposed alternative computations filed by petitioners.
The issues which were decided in these cases involved questions as to the existence of certain transferee liabilities which had been determined, and the amounts thereof. Our Findings of Fact and Opinion are reported at 37 T.C. 945. We found transferee liability to exist in each case and ordered decisions entered…
2Cases cited13 opinions
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Leach v. CommissionerUnited States Tax Court · 1953
- Stein v. CommissionerUnited States Tax Court · 1962
- Walker v. CommissionerUnited States Tax Court · 1962
- Vandenberge v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1945
8 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- R. M. Smith, Inc. v. CommissionerUnited States Tax Court · 1977
- Estate of Papson v. CommissionerUnited States Tax Court · 1980
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1984
- Holmes v. CommissionerUnited States Tax Court · 1967
- Adams v. CommissionerUnited States Tax Court · 1972
22 more not listed; retrieve them via the Exa API.