Legal Opinion
Estate of Arthur S. Kraus, Deceased, Renee Kraus v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 22, 1989No. 88-2365PublishedCited by 19 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
After disallowing a marital deduction under section 2056 of the Internal Revenue Code of 1954 (as amended prior to decedent’s death), the Commissioner of Internal Revenue (Commissioner) increased by $152,279.37 the estate tax assessment against the Estate of Arthur S. Kraus (Estate). 1 The Estate petitioned the Tax Court for review of the assessment and after trial the Tax Court upheld the deficiency determination. The Estate then moved for reconsideration based on newly discovered evidence. Tax Ct.R. 161. The Tax Court denied the motion. We affirm the Tax…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Robert FLOWERS, Plaintiff-Appellant, v. CROUCH-WALKER CORPORATION, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1977
- Orvis v. HigginsCourt of Appeals for the Second Circuit · 1950
17 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Delbert W. Coleman and Karen A. Graham v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- DeBruyne v. Equitable Life Assurance Society of the United StatesCourt of Appeals for the Seventh Circuit · 1990
- Amax Coal Company v. James L. Franklin and Director, Office of Workers' Compensation Programs, United States Department of LaborCourt of Appeals for the Seventh Circuit · 1992
- Debruyne v. Equitable Life Assurance SocietyCourt of Appeals for the Seventh Circuit · 1990
- Estate of La Meres v. Comm'rUnited States Tax Court · 1992
14 more not listed; retrieve them via the Exa API.