1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 234 (1983)
 

ESTATE OF ESTROFF v. COMMISSIONER

Docket No. 17880-80.

47 T.C.M. 234 (1983)

T.C. Memo. 1983-666

Estate of Maxwell J. Estroff, Deceased, Naomi Estroff and Dale Toporek, Executrixes, and Naomi Estroff v. Commissioner.

United States Tax Court.

Filed November 3, 1983.

Attorney(s) appearing for the Case

William J. Cooney, 1104 Georgia Bank Bldg., Augusta, Ga. for the petitioners. Julian A. Fortuna, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

Respondent determined deficiencies in and additions to the Federal income taxes of Maxwell J. and Naomi Estroff for the taxable years 1974 and 1975 as follows:

                                 Addition to tax1
  Year             Deficiency        sec. 6653(a)

  1974 ........... $62,568.06         $3,128.40
  1975 ...........  13,030.35            651.52

After concessions...

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