[Download] "Estate Of Robert G. Kluener V. Commissioner Of Internal Revenue" by Sixth Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: Estate Of Robert G. Kluener V. Commissioner Of Internal Revenue
- Author : Sixth Circuit U.S. Court of Appeals
- Release Date : January 09, 1998
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 82 KB
Description
This case involves the tax consequences of a horse sale. The petitioners are the estate of Robert Kluener and Kluener's widow, Charlotte ("the taxpayers"). In the late 1980's, Robert Kluener ("Kluener") transferred forty-one horses to his closely-held corporation, sold the horses, then transferred the proceeds back to himself tax-free. Respondent, the Commissioner of Internal Revenue ("IRS"), concluded that Kluener himself sold the horses. It issued a notice of deficiency and a penalty for substantial understatement of taxes. The Tax Court upheld the IRS. We AFFIRM the deficiency judgment and REVERSE the penalty.
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