Legal Opinion
Estate of George T. Klein, Deceased, Shirley Klein, Personal Representative and Shirley Klein v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 17, 1974No. 74-1437PublishedCited by 12 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court determining the income tax liability of George T. and Shirley Klein 1 for the years 1966, 1967 and 1968. The facts were stipulated and may be summarized as follows:
In 1957 George T. Klein organized Organic Compost Corporation of Wisconsin, with its principal office in Germantown, Wisconsin. Until his death in 1972, Klein was president and sole stockholder of the Wisconsin corporation which was given the authority to make, use and sell organic compost embodying an improved process…
2Cases cited13 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Crane v. CommissionerSupreme Court of the United States · 1947
- Malat v. RiddellSupreme Court of the United States · 1966
- Myers v. Comm'rUnited States Tax Court · 1946
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Don and Irene Kueneman, John R. Kueneman, and Edmund W. And Ella M. Harrell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Kueneman v. CommissionerUnited States Tax Court · 1977
- Blake v. Comm'rUnited States Tax Court · 1976
- Charlson v. United StatesUnited States Court of Claims · 1975
- Southern Packaging and Storage Co. v. United StatesDistrict Court, D. South Carolina · 1978
7 more not listed; retrieve them via the Exa API.