RHEINSTROM v. C.I.R.

No. 90-1073.

925 F.2d 1066 (1991)

Celene RHEINSTROM, Administrator of the Estate of Mollie Rheinstrom Pollenz, Deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided February 28, 1991.


Attorney(s) appearing for the Case

Bernard Maurice Lubelchek, Katten, Muchin & Zavis, Richard Rheinstrom, Chicago, Ill., for petitioner-appellant.

Peter K. Scott, I.R.S., Richard Farber, Gary R. Allen, Nancy G. Morgan, Dept. of Justice, Tax Div., Appellate Section, Charles S. Casazza, U.S. Tax Court, Washington, D.C., Janice Lamartine, I.R.S., Chicago, Ill., for respondent-appellee.

Before BAUER, Chief Judge, POSNER and RIPPLE, Circuit Judges.


RIPPLE, Circuit Judge.

The Internal Revenue Service (IRS) issued a notice of deficiency to the estate of Mollie R. Pollenz. The estate petitioned the Tax Court for a redetermination of the deficiency. The court granted the IRS' motion for summary judgment. The estate appealed. For the following reasons, we affirm the judgment of the Tax Court.

I

BACKGROUND

The decedent, Mollie R. Pollenz, died...

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