1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 1223 (1944)
 

ESTATE OF ATWATER v. COMMISSIONER

Docket Nos. 2616, 2617.

3 T.C.M. 1223 (1944)

Estate of William C. Atwater by William C. Atwater, Jr., John J. Atwater, Margaret Atwater Olds, and David H. Atwater, Executors, v. Commissioner. The Chase National Bank of the City of New York v. Commissioner.

United States Tax Court.

Entered November 21, 1944.

Attorney(s) appearing for the Case

Charles B. McInnis, Esq., 735 Transportation Bldg., Washington, D. C., Ernest M. Callomon, Esq., and Philip S. Jessup, Esq., for the petitioners. F. S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

These proceedings, consolidated for hearing, are for the redetermination in Docket No. 2616 of a deficiency in estate tax claimed to be due from the estate of William C. Atwater in the amount of $223,362.27 and in Docket No. 2617 of the liability of the petitioner for the estate tax deficiency under section 811 of the Internal Revenue Code.

The questions in issue in Docket No. 2616 are whether...

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