Legal Opinion

Estate of Stein v. Commissioner

United States Tax Court

Decided May 14, 1963No. Docket Nos. 69931, 69932, 70277, 78991Published

Determinations made of: (1) Extent of Court's jurisdiction; (2) limits on scope of Court's considerations under Rule 50; (3) correctness of various computations submitted by respondent under Rule 50.

1Opinion of the Court

Estate of Samuel Stein, Deceased, Lazarus I. Levine and Norman L. Marks, Executors, as Alleged Transferee of Estate of Esther M. Stein, Deceased, as Alleged Transferee of National Thread Co., Inc., Transferor, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent

Estate of Stein v. Commissioner

Docket Nos. 69931, 69932, 70277, 78991

United States Tax Court

40 T.C. 275; 1963 U.S. Tax Ct. LEXIS 126;

May 14, 1963, Filed

Decisions will be entered in all docket numbers in accordance with the computations filed by respondent.

Determinations made of: (1) Extent of Court's jurisdiction; (2)…

2Cases cited14 opinions

  1. Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
  2. Leach v. CommissionerUnited States Tax Court · 1953
  3. Stein v. CommissionerUnited States Tax Court · 1962
  4. Walker v. CommissionerUnited States Tax Court · 1962
  5. Estate of Stein v. CommissionerUnited States Tax Court · 1963

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