Legal Opinion

Estate of Paul Hansen v. Commissioner

United States Tax Court

Decided February 27, 1945No. Docket Nos. 2187, 2188, 2215, 2216, 2217, 2218Unpublished

1Opinion of the Court

Estate of Paul Hansen, Deceased, Alison Scott Hansen, Executrix 1 v. Commissioner.

Estate of Paul Hansen v. Commissioner

Docket Nos. 2187, 2188, 2215, 2216, 2217, 2218.

United States Tax Court

1945 Tax Ct. Memo LEXIS 286; 4 T.C.M. (CCH) 264; T.C.M. (RIA) 45080;

February 27, 1945

S. Ashley Guthrie, Esq., for the petitioners. Charles J. Munz, Esq., for the respondent.

STERNHAGEN

The Commissioner determined deficiencies in income tax as follows:

1940

1941

Estate of Paul Hansen

$4,757.40

$3,107.66

Paul E. Langdon

704.84

1,574.32

Kenneth V. Hill

694.56

1,529.20

Samuel A. Greeley

5,146.48

3,089.02

Samuel M. Clarke

769.07

1,…

2Cases cited5 opinions

  1. Page Oil Co. v. CommissionerUnited States Board of Tax Appeals · 1940
  2. Estate of Mallory v. CommissionerUnited States Board of Tax Appeals · 1941
  3. Reynolds Cattle Co. v. CommissionerUnited States Board of Tax Appeals · 1934
  4. Rowe v. CommissionerUnited States Board of Tax Appeals · 1927
  5. Daily Record Co. v. CommissionerUnited States Board of Tax Appeals · 1928

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