1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 32 T.C.M.
  5. 32 T.C.M. 501 (1973)
 

ESTATE OF MITTLEMAN v. COMMISSIONER

Docket No. 2340-70.

32 T.C.M. 501 (1973)

T.C. Memo. 1973-112

Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner.

United States Tax Court.

Filed May 21, 1973.

Attorney(s) appearing for the Case

Werner Strupp, 1705 De Sales St., Washington, D.C. for the petitioners. Robert S. Erickson and Sheperd S. Neville, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined an estate tax deficiency against the Estate of Jerome Mittleman in the amount of $54,632.30.

Although the petition filed herein seeks a redetermination of the estate tax liability determined in the notice of deficiency on several grounds, the only issue now in controversy concerns the allowability of the marital deduction under section 2056, Internal Revenue Code of 1954...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases