Legal Opinion
Estate of Edward Kunze, Deceased, Carol Ann Hause v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 16, 2000No. 00-1207PublishedCited by 41 opinions
1Opinion of the Court
TERENCE T. EVANS, Circuit Judge.
Edward J. Kunze died on December 18, 1992. The after-tax net worth of his estate at the time of his death was approximately $2.5 million. This amount is uncontested. Nine months after Edward’s Estate filed its tax return, an audit, which eventually lasted 21 months, was started. During the long audit, interest of $21,701.57 accrued.
On July 29, 1996, the Estate filed a petition with the IRS requesting an abatement of this interest charge by invoking 26 U.S.C. § 6404. 1 Exercising its discretion, the IRS denied the request and the Estate filed this suit in the…
2Cases cited12 opinions
- Bolling v. SharpeSupreme Court of the United States · 1954
- Harris v. McRaeSupreme Court of the United States · 1980
- McDonald v. Board of Election Comm'rs of ChicagoSupreme Court of the United States · 1969
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Marjorie Cathey Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- United States v. Willard HartsockCourt of Appeals for the First Circuit · 2003
- Sarah E. Atwell v. Lisle Park DistrictCourt of Appeals for the Seventh Circuit · 2002
- Gray v. CommissionerUnited States Tax Court · 2012
- United States v. Todd Allen Dunham Arturo Alderete-MonsivaisCourt of Appeals for the Sixth Circuit · 2002
36 more not listed; retrieve them via the Exa API.