Legal Opinion

Estate of Buchholtz v. Commissioner

United States Tax Court

Decided November 15, 1977No. Docket No. 748-76Unpublished

1Opinion of the Court

ESTATE OF WALTER M. BUCHHOLTZ; ROBERT J. BUCHHOLTZ, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Buchholtz v. Commissioner

Docket No. 748-76.

United States Tax Court

T.C. Memo 1977-396; 1977 Tax Ct. Memo LEXIS 45; 36 T.C.M. (CCH) 1610; T.C.M. (RIA) 770396;

November 15, 1977, Filed

Peter J. Brevorka and Albert R. Mugel, for the petitioner.

David R. Smith, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $11,435.99 in petitioner's Federal estate tax. The sole issue before us concerns the…

2Cases cited24 opinions

  1. Estate of Emerson v. CommissionerUnited States Tax Court · 1977
  2. Kleinberg v. HellerNew York Court of Appeals · 1976
  3. MATTER OF BRICKER (KRIMER) v. KrimerNew York Court of Appeals · 1963
  4. Filippi v. FilippiAppellate Division of the Supreme Court of the State of New York · 1976
  5. Greer v. United StatesCourt of Appeals for the Fourth Circuit · 1971

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