Legal Opinion

Estate of Katz v. Commissioner

United States Tax Court

Decided August 5, 1968No. Docket No. 571-66Unpublished

1Opinion of the Court

Estate of Sidney L. Katz, Deceased, Eugene Katz, Executor v. Commissioner.

Estate of Katz v. Commissioner

Docket No. 571-66.

United States Tax Court

T.C. Memo 1968-171; 1968 Tax Ct. Memo LEXIS 130; 27 T.C.M. (CCH) 825; T.C.M. (RIA) 68171;

August 5, 1968. Filed

John M. Burns, III, Robert Scheff, for the petitioner. Julius M. Jacobs, Denis M. Neill, for the respondent.

FEATHERSTON

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge: Respondent determined a deficiency in petitioner's Federal estate tax of $57,133.19. By amended answer, respondent alleged an increased deficiency of $40,842.76, or a…

2Cases cited8 opinions

  1. Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
  2. De Guebriant v. CommissionerUnited States Tax Court · 1950
  3. Central Trust Co. v. United StatesUnited States Court of Claims · 1962
  4. Worthen v. United StatesDistrict Court, D. Massachusetts · 1961
  5. Obermer v. United StatesDistrict Court, D. Hawaii · 1964

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