Estate of Grossinger v. Commissioner
United States Tax Court
1Opinion of the Court
ESTATE OF SELIG ALLEN GROSSINGER, DECEASED, JOSEPH G. BLUM, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Grossinger v. Commissioner
Docket No. 7422-76.
United States Tax Court
T.C. Memo 1982-393; 1982 Tax Ct. Memo LEXIS 351; 44 T.C.M. (CCH) 443; T.C.M. (RIA) 82393;
July 14, 1982.
Maurice H. Greenberg and Roy F. Hutton, for the petitioner.
David M. Brandes, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge:* Respondent determined a deficiency of $70,996.15 in the Federal estate tax of the Estate of Selig Allen Grossinger. After concessions…
2Cases cited35 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
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3Cited by1 opinion
- Estate of Selig Allen Grossinger, Deceased, Joseph G. Blum v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983