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ESTATE OF KRAUS v. COMMISSIONER

Docket No. 45576-85.

60 T.C.M. 312 (1990)

T.C. Memo. 1990-399

Estate of Arthur S. Kraus, Deceased, Renee Kraus, Executrix v. Commissioner.

United States Tax Court.

Filed July 30, 1990.

Attorney(s) appearing for the Case

Lawrence C. Rubin, 180 N. LaSalle St., Chicago, Ill., for the petitioner. David L. Zoss, for the respondent.

Supplemental Memorandum Opinion

COHEN, Judge:

Our prior Memorandum Findings of Fact and Opinion was reviewed by the Court of Appeals for the Seventh Circuit in Estate of Kraus v. Commissioner, 875 F.2d 597 (7th Cir. 1989), affg. in part and revg. and remanding in part T.C. Memo. 1988-154. The Court of Appeals remanded this case for us to admit evidence discovered by petitioner...

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