Legal Opinion

Estate of Levine v. Commissioner

United States Tax Court

Decided April 2, 1968No. Docket No. 4484-65Unpublished

1Opinion of the Court

Estate of Saul A. Levine, Albert K. Levine, Executor v. Commissioner.

Estate of Levine v. Commissioner

Docket No. 4484-65.

United States Tax Court

T.C. Memo 1968-54; 1968 Tax Ct. Memo LEXIS 243; 27 T.C.M. (CCH) 284; T.C.M. (RIA) 68054;

April 2, 1968. Filed

Joseph Steinberg and Donald Steinberg, for the petitioner. Jay S. Hamelburg and Robert D. Whoriskey, for the respondent.

FORRESTER

Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Respondent has determined a deficiency in the estate tax of the Estate of Saul A. Levine in the amount of $32,590.98.

Concessions have been made by both parties…

2Cases cited12 opinions

  1. Frank J. Valetti and Sarah J. Valetti v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
  2. In re MerrillAppellate Division of the Supreme Court of the State of New York · 1926
  3. Estate of Leyman v. CommissionerUnited States Tax Court · 1963
  4. Damner v. CommissionerUnited States Tax Court · 1944
  5. Valetti v. CommissionerUnited States Tax Court · 1957

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