Legal Opinion
Estate of Ernst N. Petschek, Deceased, Thomas H. Petschek and Asher Lans, Executors v. The Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 21, 1984No. 1020, Docket 83-4215PublishedCited by 32 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
This is an appeal from the judgment of the United States Tax Court, Nims, J., 81 T.C. 260, which held that appellants’ decedent Petschek failed to report $136,547 of taxable trust income for 1975 and that Petschek was thus deficient in his income tax paid in the amount of $98,222.
We affirm the decision of the tax court.
BACKGROUND
Appellants are the executors of the estate of the decedent Ernst N. Petschek. For many years prior to 1975, Petschek resided in France as a United States citizen. From January 1, 1975 to November 23,1975, Petschek retained his non-resident…
2Cases cited12 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Cook v. TaitSupreme Court of the United States · 1924
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Severino R. Nico, Jr. And Teresita v. Nico v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Moise v. BurnetCourt of Appeals for the Ninth Circuit · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Pallottini v. CommissionerUnited States Tax Court · 1988
- Ernest C. Williams v. A. Mensey R. Bordeaux J. Simmons v. Vaughn Armstrong W. Pecha St. Louis County Edward M. Moreland William BreedingCourt of Appeals for the Eighth Circuit · 1986
- Thiessen v. Comm'rUnited States Tax Court · 2016
- Estate of Ford v. CommissionerUnited States Tax Court · 1993
- Eatinger v. CommissionerUnited States Tax Court · 1990
27 more not listed; retrieve them via the Exa API.