1. Home
  2. Browse Decisions
  3. T.C.
  4. 108 T.C.
  5. 108 T.C. 208 (1997)
 

ESTATE OF ISRAEL v. COMMISSIONER

Docket Nos. 31588-88, 13142-89.

108 T.C. 208 (1997)

ESTATE OF LEON ISRAEL, JR., DECEASED, BARRY W. GRAY, EXECUTOR, AND AUDREY H. ISRAEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JONATHAN P. WOLFF AND MARGARET A. WOLFF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 1, 1997.

Attorney(s) appearing for the Case

Herbert Stoller and William L. Bricker, Jr., for petitioners.*

Steven R. Guest, Mark J. Miller, and Edward G. Langer, for respondent.

OPINION

SWIFT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and increased interest as follows:

  Estate of Leon Israel, Jr., Deceased, and Audrey H. Israel

                             Increased interest
     Year     Deficiency       sec. 6621(c)

     1977       $9,837               1
     1979       14,442               
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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