1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 992 (1943)
 

NASHVILLE TRUST COMPANY v. COMMISSIONER

Docket Nos. 111115, 111490, 111491 and 111492.

2 T.C.M. 992 (1943)

Nashville Trust Company, Trustee and Transferee of Property of John H. Cheek, Donor v. Commissioner. Eleanor Cheek Plaxico (Individual) (Formerly Eleanor Ritchey Cheek) v. Commissioner. Susan Cheek Eason (Individual) (Formerly Susan Anderson Cheek) v. Commissioner. John Hancock Cheek, Jr. (Individual) v. Commissioner.

United States Tax Court.

Entered November 15, 1943.

Attorney(s) appearing for the Case

Hilary H. Osborn, Esq., 407 American Trust Bldg., Nashville, Tenn., for the petitioners. Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Opinion

MELLOTT, Judge:

The Commissioner has determined that each petitioner in these consolidated proceedings is liable, as a transferee of the property of John H. Cheek, for gift taxes in the amount of $2,051.34 for the calendar year 1937. The facts are found to be as stipulated but will be set out herein only to the extent necessary for an understanding of the issues to be determined.

[The Facts]

John H. Cheek (hereinafter...

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