Legal Opinion
Estate of Caplan v. Commissioner
United States Tax Court
Decided February 12, 1974No. Docket No. 1191-71UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF MINNIE CAPLAN, DECEASED, ARTHUR CAPLAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Caplan v. Commissioner
Docket No. 1191-71
United States Tax Court
T.C. Memo 1974-39; 1974 Tax Ct. Memo LEXIS 280; 33 T.C.M. (CCH) 189; T.C.M. (RIA) 74039;
February 12, 1974, Filed.
Myron A. Weiss, for the petitioners.
Allan D. Hill, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a deficiency of $62,667.97 in the estate tax of the Estate of Minnie Caplan. The issues presented are (1) whether certain stock transfers made by…
2Cases cited10 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Estate of Johnson v. CommissionerUnited States Tax Court · 1948
- Brodrick v. GoreCourt of Appeals for the Tenth Circuit · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004