Legal Opinion

Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal Revenue

Court of Appeals for the Seventh Circuit

Decided July 24, 2003No. 01-4316, 01-4317, 01-4318, 01-4319, 01-4320, 01-4321, 01-4322, 02-1220PublishedCited by 24 opinions

1Per curiam

The Estate of Burton Kanter and Naomi Kanter appeal a decision of the Tax Court. This consolidated appeal deals with six out of forty-one separate issues decided by the Tax Court with respect to alleged deficiencies of the late Burton W. Kanter, his wife, Naomi Kanter, and related entities, as well as two additional post-trial issues. We affirm in part and reverse in part.

INTRODUCTION

The late Burton W. Kanter,1 and various family entities associated with him, have been audited by the Internal Revenue Service virtually, if not literally, every year since Richard Nixon was President. Kan-ter…

2Cases cited50 opinions

  1. Mathews v. EldridgeSupreme Court of the United States · 1976
  2. Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
  3. United States v. RaddatzSupreme Court of the United States · 1980
  4. New Hampshire v. MaineSupreme Court of the United States · 2001
  5. Spies v. United StatesSupreme Court of the United States · 1943

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3Cited by24 opinions

  1. The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
  2. Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
  3. Ballard v. CommissionerSupreme Court of the United States · 2005
  4. Kanter v. CommissionerCourt of Appeals for the Seventh Circuit · 2009
  5. Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006

19 more not listed; retrieve them via the Exa API.

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