Legal Opinion
Estate of Marantz v. Commissioner
United States Tax Court
Decided November 26, 1979No. Docket No. 11038-76Unpublished
1Opinion of the Court
ESTATE OF EDITH LEE MARANTZ, DECEASED, HAROLD L. MARANTZ AND KENNETH A. MARANTZ, EXECUTORS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Marantz v. Commissioner
Docket No. 11038-76.
United States Tax Court
T.C. Memo 1979-463; 1979 Tax Ct. Memo LEXIS 55; 39 T.C.M. (CCH) 516; T.C.M. (RIA) 79463;
November 26, 1979, Filed
Steven Kamerman, for the petitioner.
Richard S. Kestenbaum and Judith E. Soltz, for the respondent.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
TANNENWALD, Judge: Respondent determined a deficiency of $2,207.86 in decedent's income tax for 1974. The…
2Cases cited11 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. BilderSupreme Court of the United States · 1962
- Fischer v. CommissionerUnited States Tax Court · 1968
- Havey v. CommissionerUnited States Tax Court · 1949
- Stringham v. CommissionerUnited States Tax Court · 1949
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