ESTATE OF ROSEN v. COMMISSIONER

Docket No. 18844-04.

131 T.C. 75 (2008)

ESTATE OF LEONARD ROSEN, DECEASED, BERNICE SIEGEL, SPECIAL ADMINISTRATOR, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed October 20, 2008.


Attorney(s) appearing for the Case

Michael R. Morris, for petitioner.

Louis B. Jack, for respondent.


OPINION

LARO, Judge:

This case is before the Court for decision without trial. See Rule 122.1 The Estate of Leonard Rosen, deceased (estate), Bernice Siegel, special administrator, petitioned the Court to redetermine respondent's determination of a $39,956 deficiency in Federal estate tax and a $28,968 addition thereto under section 6651(f) (or alternatively section 6651(a)(1)...

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