Estate of Klein v. Commissioner
United States Tax Court
Deceased taxpayer was a partner, with a 30-percent interest, in two partnerships. A partnership return was filed showing gross receipts from sales and contracting income in the amount of $ 3,545,911.45. The deceased taxpayer and his surviving spouse filed a joint Federal income tax return showing items of gross income in the total amount of $ 91,531.15, of which $ 90,845.89 was partnership gross income.
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Deceased taxpayer was a partner, with a 30-percent interest, in two partnerships. A partnership return was filed showing gross receipts from sales and contracting income in the amount of $ 3,545,911.45. The deceased taxpayer and his surviving spouse filed a joint Federal income tax return showing items of gross income in the total amount of $ 91,531.15, of which $ 90,845.89 was partnership gross income. The amount omitted from the joint return was $ 45,733.28. Petitioners contend the "amount of gross income stated in the return" was $ 91,531.15. Respondent contends it was $ 1,106,896.07. The…
1Opinion of the Court
Estate of Herman Klein, Deceased, Bebe Klein, Malcolm B. Klein, and Ira K. Klein, Executors, and Bebe Klein, Individually, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Klein v. Commissioner
Docket Nos. 2696-64, 2202-66
United States Tax Court
63 T.C. 585; 1975 U.S. Tax Ct. LEXIS 184;
March 11, 1975, Filed
Deceased taxpayer was a partner, with a 30-percent interest, in two partnerships. A partnership return was filed showing gross receipts from sales and contracting income in the amount of $ 3,545,911.45. The deceased taxpayer and his surviving spouse filed a joint Federal…
2Cases cited31 opinions
- Williamson v. Lee Optical of Oklahoma, Inc.Supreme Court of the United States · 1955
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Reed v. ReedSupreme Court of the United States · 1971
- McDonald v. Board of Election Comm'rs of ChicagoSupreme Court of the United States · 1969
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
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