Legal Opinion
Estate of Berkman v. Commissioner
United States Tax Court
Decided January 31, 1979No. Docket No. 3513-77Unpublished
1Opinion of the Court
ESTATE OF MEYER B. BERKMAN, DECEASED, BARBARA B. GIVEN and JULIAN BERNAT, JOINT INDEPENDENT EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Berkman v. Commissioner
Docket No. 3513-77.
United States Tax Court
T.C. Memo 1979-46; 1979 Tax Ct. Memo LEXIS 482; 38 T.C.M. (CCH) 183; T.C.M. (RIA) 79046;
January 31, 1979, Filed
Julian Bernat, for the petitioner.
David W. Johnson, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioner's Federal estate and gift taxes as follows:
Estate Tax
Date of Death
Deficiency
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2Cases cited12 opinions
- Harris v. CommissionerSupreme Court of the United States · 1950
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Rosenthal v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Lester Crown v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1978
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