United States Board of Tax Appeals, 1925

Hirschmann v. Commissioner

United States Board of Tax Appeals · Decided March 16, 1925 · Littleton, Smith, Geaupner, Lansdok

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

Opinion

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

Docket No. 685

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

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

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.

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.