# Hirschmann v. Commissioner

> United States Board of Tax Appeals · March 16, 1925 · 1 B.T.A. 748

URL: https://www.frixlaw.com/law-library/cases/4607235

## Case

- **Full name:** Appeal of HENRY HIRSCHMANN, as and KATIE H. WEINBERG, as estate of SOLOMON HIRSCHMANN.
- **Court:** United States Board of Tax Appeals
- **Decided:** March 16, 1925
- **Citations:** 1 B.T.A. 748; 1925 BTA LEXIS 2801
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** Littleton, Smith, Geaupner, Lansdok
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4607235

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4607235. Public record. Not legal advice.