Legal Opinion
Lefrak v. Commissioner
United States Tax Court
Decided November 16, 1993No. Docket No. 20525-86UnpublishedCited by 2 opinions
1Opinion of the Court
SAMUEL J. LEFRAK AND ETHEL LEFRAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lefrak v. Commissioner
Docket No. 20525-86
United States Tax Court
T.C. Memo 1993-526; 1993 Tax Ct. Memo LEXIS 536; 66 T.C.M. (CCH) 1297;
November 16, 1993, Filed
Decision will be entered under Rule 155.
For petitioners: Richard A. Levine, Carlton M. Smith, Albert Rosenblum, and Michael S. Kutzin.
For respondent: George Soba, Nancy Chassman Rothbaum, Donald Schwartz, and Mark A. Ericson.
WHALEN
WHALEN
MEMORANDUM FINDINGS OF FACT AND OPINION
WHALEN, Judge: Respondent determined deficiencies in Federal gift tax…
2Cases cited49 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- United States v. CartwrightSupreme Court of the United States · 1973
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
44 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Baird v. CommissionerCourt of Appeals for the Fifth Circuit · 2005
- Anthony M. Kissling & Suzanne R. Kissling v. CommissionerUnited States Tax Court · 2020