Schwartz v. Commissioner

BURNETT SCHWARTZ, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schwartz v. Commissioner

Docket Nos. 8255-72, 8379-72.

United States Tax Court

T.C. Memo 1975-267; 1975 Tax Ct. Memo LEXIS 105; 34 T.C.M. (CCH) 1146; T.C.M. (RIA) 750267;

August 19, 1975, Filed

Burnett Schwartz, pro se.

John B. Turner, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency of $37,730.32 in estate tax of the Estate of Sam Melman, Jr., Deceased, plus an addition of $1,886.52 under section 6651(a), 2 and has asserted personal liability against…