Legal Opinion
Adolph K. Krause and Janet S. Krause v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 30, 1974No. 73-1866PublishedCited by 24 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
Mr. and Mrs. Adolph K. Krause (taxpayers) appeal from a decision of the United States Tax Court, per Judge Samuel B. Sterrett, upholding the Commissioner’s determination of deficiencies in taxpayers’ federal income tax for the taxable years 1964, 1965 and 1966. We affirm.
For a comprehensive statement of the facts, reference is made to the opinion of Judge Sterrett, 57 T.C. 890 (1972).
In 1959 taxpayers created and capitalized a Michigan limited partnership named A. K. Company. Contemporaneously, Mr. Krause created three trusts naming taxpayers’ children as beneficiaries,…
2Cases cited5 opinions
- United States v. ByrumSupreme Court of the United States · 1972
- United States v. Estate of GraceSupreme Court of the United States · 1969
- Krause v. CommissionerUnited States Tax Court · 1972
- James D. Ballou and Sarah L. Ballou v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- F. Paul Duffy and Virginia H. Duffy v. United StatesCourt of Appeals for the Sixth Circuit · 1973
3Cited by24 opinions
- Kirkland v. New York State Department of Correctional ServicesCourt of Appeals for the Second Circuit · 1975
- Blitzer v. United StatesUnited States Court of Claims · 1982
- Ketter v. CommissionerUnited States Tax Court · 1978
- Buehner v. CommissionerUnited States Tax Court · 1976
- Louis B. Ginsberg and Grace Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
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