ESTATE OF HAHN v. COMMISSIONER

Docket No. 337.

2 T.C.M. 1176 (1943)

Estate of J. Jerome Hahn, Industrial Trust Company, Milton Sulzberger and Katherine M. Hahn, Executors v. Commissioner.

United States Tax Court.

Entered December 28, 1943.


Attorney(s) appearing for the Case

Stuart H. Tucker, Esq., for the petitioner. J. R. Haslam, Esq., for the respondent.


Memorandum Opinion

ARUNDELL, Judge:

A deficiency has been determined in estate taxes in the sum of $382,188.88. The parties have agreed upon the facts and we are left only to determine a single question of law. The precise question arises by reason of the respondent's denial to petitioner of the right to deduct certain charitable gifts made by the decedent in his will on the ground that the value of the gifts can not be determined because of a provision...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases