Estate of Cohen v. Commissioner

Estate of Frank Cohen, Deceased, Lillian Cohen and Milton Horowitz, Executors, and Lillian Cohen v. Commissioner.

Estate of Cohen v. Commissioner

Docket No. 1276-67.

United States Tax Court

T.C. Memo 1970-272; 1970 Tax Ct. Memo LEXIS 89; 29 T.C.M. (CCH) 1221; T.C.M. (RIA) 70272;

September 24, 1970, Filed

Arthur H. Sobel, 25 Broadway, New York, N.Y., for the petitioners. Agatha L. Vorsanger and Harvey R. Poe, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined a deficiency in Frank and Lillian Cohen's income tax for the year 1960 in the amount of $50,471.

Con…