1. Home
  2. Browse Decisions
  3. T.C.
  4. 70 T.C.
  5. 70 T.C. 415 (1978)
 

ESTATE OF KAPPEL v. COMMISSIONER

Docket No. 584-76.

70 T.C. 415 (1978)

ESTATE OF WILLIAM J. KAPPEL (DECEASED) (WILLIAM D. KAPPEL AND SARA KAPPEL COURTLEY, CO-EXECUTORS) AND SARA KAPPEL COURTLEY, SURVIVING WIFE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 7, 1978.

Attorney(s) appearing for the Case

Robert G. MacAlister and John A. Metz, Jr., for the petitioners.

David W. Otto, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $13,675 in the petitioners' Federal income tax for 1954. The issues for decision are: (1) Whether the Commissioner, who relies upon the mitigation provisions of sections 1311 through 1314, Internal Revenue Code of 1954,1 has proved that the Kappels paid a tax on certain annuity income for 1955 within the meaning of section 1312(3)(A) and that they maintained an inconsistent...

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