Legal Opinion
Estate of Klein v. Commissioner
United States Tax Court
Decided August 11, 1975No. Docket No. 3326-73Unpublished
1Opinion of the Court
ESTATE OF EMANUEL KLEIN, Deceased, ISIDOR P. RUTH, Executor, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Klein v. Commissioner
Docket No. 3326-73.
United States Tax Court
T.C. Memo 1975-259; 1975 Tax Ct. Memo LEXIS 112; 34 T.C.M. (CCH) 1113; T.C.M. (RIA) 750259;
August 11, 1975. Filed
Abraham I. Kirschenbaum, for the petitioner.
Russell F. Kurdys, for the respondent.
TANNENWALD
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $10,153.72 in the Federal estate tax of the estate of Emanuel Klein. At issue is whether section 20551 permits any deduction…
2Cases cited24 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
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