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Schaefer v. Commissioner
United States Tax Court
46 T.C.M. (CCH) 986 (1983)
- Written by Joe Cox, JD
Facts
Ben Schaefer passed away, and his executor, Marilynn Schaefer (plaintiff), filed a claim in regard to issues with estate income tax. For multiple years, the estate filed tax returns that did not include income from Ben’s partnership share of a partnership between Ben and his brother, Arthur, in the calculation of distributable net income. The government (defendant) did not agree with this calculation, and Marilynn sued. Marilynn partly centered her argument around the application of Wisconsin state law to exclude partnership income from the estate’s distributable net income.
Rule of Law
Issue
Holding and Reasoning (Parker, J.)
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