ESTATE OF VANDENHOECK v. COMMISSIONER

Docket Nos. 111609, 111610.

4 T.C. 125 (1944)

ESTATE OF PAUL M. VANDENHOECK, DECEASED, JEANNE S. VANDENHOECK, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JEANNE S. VANDENHOECK, TRANSFEREE AND BENEFICIARY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1944.


Attorney(s) appearing for the Case

Vernon L. Stover, Esq., for the petitioners.

Brooks Fullerton, Esq., for the respondent.


These proceedings, duly consolidated, involve a deficiency in estate tax of the estate of Paul M. Vandenhoeck in the amount of $75,614.43. In Docket No. 111609 decedent's widow, though not having been formally appointed executrix of his estate, resists imposition of the tax and seeks to recover an overpayment. In Docket No. 111610 respondent asks affirmance of his determination that the widow is liable, as transferee of the property of the estate of her deceased husband,...

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