Legal Opinion

Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided November 10, 1998No. 97-1201Published

1Opinion of the Court 1

154 F.3d 630

82 A.F.T.R.2d 98-6151, 98-2 USTC P 50,712

Estate of Robert G. KLUENER, Donald E. Hathaway,

Co-Executor, Charlotte J. Kluener, Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 97-1201.

United States Court of Appeals,

Sixth Circuit.

Argued March 20, 1998.

Decided Sept. 9, 1998.

Rehearing Denied Nov. 10, 1998.

David E. Hathaway (argued and briefed), Beckman, Weil, Shepardson & Faller, LLC, Cincinnati, OH, for Petitioners-Appellants.

Stuart L. Brown, Internal Revenue Service, Joan I. Oppenheimer, David I. Pincus (briefed), Patricia Bowman (argued and briefed),…

Also in this document: Opinion of the Court · Siler; Concurring in part, dissenting in part.

2Cases cited23 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. Allentown MacK Sales & Service, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1998
  4. United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
  5. Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934

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