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ESTATE OF KANTER v. COMMISSIONER

Dkt. Nos. 712-86, 1350-87, 31301-87, 33557-87, 3456-88, 32103-88, 16421-90, 26251-90, 20211-91, 21555-91, 21616-91, 1984-92, 16164-92, 23743-92, 7557-93, 22884-93.

93 T.C.M. 721 (2007)

T.C. Memo. 2007-21

Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, and Naomi R. Kanter, et al. v. Commissioner.

United States Tax Court.

February 1, 2007.

Attorney(s) appearing for the Case

Matthew J. Gries, Randall G. Dick, and N. Jerold Cohen, for petitioner.

Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, Executor, in docket Nos. 712-86, 1350-87, 31301-87, 33557-87, 3456-88, 32103-88, and 26251-90.

Karen L. Hawkins, for petitioner.

Naomi R. Kanter1 in docket Nos. 712-86, 1350-87, 31301-87, 33557-87, 3456-88, 32103-88, and 26251-90.

Steven S. Brown and Royal B. Martin, for petitioners.

Claude M. and Mary Ballard in docket Nos. 16421-90, 20211-91, 21616-91, 1984-92, 23743-92, and 22884-93, and for petitioners.

Estate of Robert W. Lisle, Deceased, Thomas W. Lisle and Amy L. Albrecht, Independent Co-Executors, and Estate of Donna M. Lisle, Deceased, Thomas W. Lisle and Amy L. Albrecht, Independent Co-Executors, in docket Nos. 21555-91, 16164-92, and 7557-93.

John J. Comeau, Frederic J. Fernandez, James M. Klein, and Mark J. Miller, for respondent.

CONTENTS I. Procedural History II. Amendment to Rule 183 III. Notices of Deficiency IV. New Rule 183 and the Court's Review and Adoption Procedure V. Standard of Deference Due to General Findings of Fact and Credibility Determinations Contained in the STJ Report VI. Structure of the Court's Report ISSUE I. Whether Kanter, Ballard, and Lisle Earned and Are Taxable on the Income...

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