Legal Opinion
Celene Rheinstrom, Administrator of the Estate of Mollie Rheinstrom Pollenz, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided February 28, 1991No. 90-1073PublishedCited by 4 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
The Internal Revenue Service (IRS) issued a notice of deficiency to the estate of Mollie R. Pollenz. The estate petitioned the Tax Court for a redetermination of the deficiency. The court granted the IRS’ motion for summary judgment. The estate appealed. For the following reasons, we affirm the judgment of the Tax Court.
I
BACKGROUND
The decedent, Mollie R. Pollenz, died on February 4, 1984. .Her estate timely filed its tax return on November 5, 1984. The return listed public housing agency bonds, called “project notes,” with a total value of $1,171,257.69 at Ms. Pollenz’s…
2Cases cited13 opinions
- United States v. Wells Fargo BankSupreme Court of the United States · 1988
- The United States of America v. Joe Alvin AndersonCourt of Appeals for the Fifth Circuit · 1989
- Brian L. Haas v. Gordon Abrahamson, Superintendent of the Dodge Correctional InstituteCourt of Appeals for the Seventh Circuit · 1990
- Lucille Prussner, as of the Estate of Aileen E. Pfeifer v. United StatesCourt of Appeals for the Seventh Circuit · 1990
- Patterson v. McLean Credit UnionSupreme Court of the United States · 1988
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3Cited by4 opinions
- Hernando Williams v. James Chrans and Neil F. HartiganCourt of Appeals for the Seventh Circuit · 1991
- Federal Deposit Insurance Corporation, as Receiver of Union National Bank of Chicago v. Lillian Wright, Also Known as Lillian Wright LawlerCourt of Appeals for the Seventh Circuit · 1991
- Exacto Spring Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1999
- Calvin P. Applegate and Irma Applegate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1992