Kluger v. Commissioner
United States Tax Court
P's husband, deceased, was the target of a grand jury investigation. R obtained grand jury materials pursuant to rule 6(e), Federal Rules of Criminal Procedure, prior to United States v. Baggot, 463 U.S. 476 (1983), and United States v. Sells Engineering, Inc., 463 U.S. 418 (1983). Subsequent to Baggot and Sells, R issued a statutory notice of deficiency based on the grand jury materials.
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P's husband, deceased, was the target of a grand jury investigation. R obtained grand jury materials pursuant to rule 6(e), Federal Rules of Criminal Procedure, prior to United States v. Baggot, 463 U.S. 476 (1983), and United States v. Sells Engineering, Inc., 463 U.S. 418 (1983). Subsequent to Baggot and Sells, R issued a statutory notice of deficiency based on the grand jury materials. In April 1986, the District Court that had supervised the grand jury modified its rule 6(e) order. The notice of deficiency on its face does not reveal the nature of the grand jury investigation or the…
1Opinion of the Court
OPINION
WILLIAMS, Judge:
The Commissioner determined deficiencies in Federal income tax against petitioner and the Estate of Henry Kluger and additions to tax for fraud against the Estate of Henry Kluger as follows:1
Addition to tax
Year Deficiency sec. 6653(b)2
1977 $18,653.00 $9,326.50
1978 155,617.00 77.808.50
1979 769,769.34 384,884.67
1980 164,585.00 82.292.50
While petitioner’s liability for the determined deficiencies and the estate’s liability for the deficiency and addition to tax for fraud for 1979 are at issue in this Court, the tax liability of the Estate of Henry Kluger for all of the…
2Cases cited13 opinions
- Wong Sun v. United StatesSupreme Court of the United States · 1963
- Nix v. WilliamsSupreme Court of the United States · 1984
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- United States v. JanisSupreme Court of the United States · 1976
- United States v. Sells Engineering, Inc.Supreme Court of the United States · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Merchant v. CommissionerUnited States Tax Court · 1990
- DiLeo v. CommissionerUnited States Tax Court · 1989
- Costa v. CommissionerUnited States Tax Court · 1990
- In re DennisUnited States Tax Court · 1997
- Kingsley v. CommissionerUnited States Tax Court · 1990
3 more not listed; retrieve them via the Exa API.