Legal Opinion

Estate of Kurtzhalz v. Commissioner

United States Tax Court

Decided March 18, 1975No. Docket No. 2899-73Unpublished

1Opinion of the Court

ESTATE OF LESLIE O. KURTZHALZ, Deceased, WILLIAM E. KURTZHALZ and RUTH K. BUTLER, Co-administrators, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Kurtzhalz v. Commissioner

Docket No. 2899-73.

United States Tax Court

T.C. Memo 1975-62; 1975 Tax Ct. Memo LEXIS 309; 34 T.C.M. (CCH) 334; T.C.M. (RIA) 750062;

March 18, 1975, Filed

Robert L. Pinto, for the petitioners.

Richard N. Weinstein, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income taxes for the years 1968 through 1970 in the…

2Cases cited12 opinions

  1. James v. United StatesSupreme Court of the United States · 1961
  2. Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
  3. Mensik v. CommissionerUnited States Tax Court · 1962
  4. Fox v. CommissionerUnited States Tax Court · 1974
  5. Commissioner of Internal Rev. v. JS Abercrombie Co.Court of Appeals for the Fifth Circuit · 1947

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