Hirschmann v. Commissioner

Board of Tax Appeals

Hirschmann v. Commissioner

1 B.T.A. 748, 1925 BTA LEXIS 2801

CourtUnited States Board of Tax Appeals

DecidedMarch 16, 1925

DocketDocket No. 685.

StatusPublished

This text of 1 B.T.A. 748 (Hirschmann v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Hirschmann v. Commissioner, 1 B.T.A. 748, 1925 BTA LEXIS 2801 (bta 1925).

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Opinion

Appeal of HENRY HIRSCHMANN, as executor, and KATIE H. WEINBERG, as executrix, estate of SOLOMON HIRSCHMANN.

Hirschmann v. Commissioner

Docket No. 685.

United States Board of Tax Appeals

1 B.T.A. 748; 1925 BTA LEXIS 2801;

March 16, 1925, decided Submitted March 11, 1925.

*2801 The deficiency is determined in accordance with stipulation filed by counsel.

J. N. Nathans, Esq., for the taxpayer.

L. C. Mitchell, Esq., for the Commissioner.

Before GRAUPNER, LANSDON, LITTLETON, and SMITH.

This appeal involves a deficiency in estate tax as set forth in the Commissioner's deficiency letter of October 4, 1924. Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $376.84 exists.

DECISION.

In accordance with the stipulation, the taxpayer's deficiency in estate tax is determined to be $376.84.

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Appeal of HENRY HIRSCHMANN, as executor, and KATIE H. WEINBERG, as executrix, estate of SOLOMON HIRSCHMANN.

Hirschmann v. Commissioner

Docket No. 685.

United States Board of Tax Appeals

1 B.T.A. 748; 1925 BTA LEXIS 2801;

March 16, 1925, decided Submitted March 11, 1925.

*2801 The deficiency is determined in accordance with stipulation filed by counsel.

J. N. Nathans, Esq., for the taxpayer.

L. C. Mitchell, Esq., for the Commissioner.

Before GRAUPNER, LANSDON, LITTLETON, and SMITH.

This appeal involves a deficiency in estate tax as set forth in the Commissioner's deficiency letter of October 4, 1924. Counsel for the Commissioner and the taxpayer filed a stipulation with the Board whereby it is agreed that a deficiency of $376.84 exists.

DECISION.

In accordance with the stipulation, the taxpayer's deficiency in estate tax is determined to be $376.84.

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1 B.T.A. 748, 1925 BTA LEXIS 2801, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hirschmann-v-commissioner-bta-1925.

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