Lamport v. Commissioner

ARTHUR M. LAMPORT, SAMUEL C. LAMPORT, MARKS HUREWITZ, LEONARD L. ROTHSTEIN, AND SAMUEL HELLINGER, AS EXECUTORS OF THE LAST WILL AND TESTAMENT OF NATHAN LAMPORT, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Lamport v. Commissioner

Docket No. 51592.

United States Board of Tax Appeals

28 B.T.A. 862; 1933 BTA LEXIS 1067;

August 4, 1933, Promulgated

Emanuel H. Reichart, Esq., for the petitioners.

Lewis S. Pendleton, Esq., for the respondent.

SMITH

OPINION.

SMITH: This is a proceeding for the redetermination of a deficiency in estate tax of $27,869.73. In his brief, counsel for the…