Legal Opinion

Estate of Kunze v. Commissioner

United States Tax Court

Decided October 18, 1999No. 16583-98UnpublishedCited by 1 opinion

1Opinion of the Court

ESTATE OF EDWARD J. KUNZE, DECEASED, CAROL ANN HAUSE, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Kunze v. Commissioner

No. 16583-98

United States Tax Court

T.C. Memo 1999-344; 1999 Tax Ct. Memo LEXIS 399; 78 T.C.M. (CCH) 598;

October 18, 1999, Filed

An order granting respondent's motion to dismiss for lack of jurisdiction will be entered.

Robert J. Tootelian, Jr., for petitioner.

John Q. Walsh, for respondent.

Gale, Joseph H.

GALE

MEMORANDUM OPINION

GALE, JUDGE: This matter is before the Court on respondent's motion to dismiss for lack of jurisdiction, on the ground…

2Cases cited15 opinions

  1. Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
  4. Texaco, Inc. v. ShortSupreme Court of the United States · 1982
  5. United States v. CarltonSupreme Court of the United States · 1994

10 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Bryan S. Alterman Trust v. Comm'rUnited States Tax Court · 2016

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