Legal Opinion
Estate of Rapoport v. Commissioner
United States Tax Court
Decided October 4, 1982No. Docket No. 2754-79Unpublished
1Opinion of the Court
ESTATE OF HERBERT M. RAPOPORT, DECEASED, KATHRYN RAPOPORT, SPECIAL ADMINISTRATOR, and KATHRYN RAPOPORT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Rapoport v. Commissioner
Docket No. 2754-79.
United States Tax Court
T.C. Memo 1982-584; 1982 Tax Ct. Memo LEXIS 164; 44 T.C.M. (CCH) 1330; T.C.M. (RIA) 82584;
October 4, 1982.
R. David Garber, for the petitioners.
J. Anthony Hoefer, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1974 and 1975 in the amounts of…
2Cases cited18 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Crown v. CommissionerUnited States Tax Court · 1981
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