1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 1293 (1944)
 

ESTATE OF RIECKER v. COMMISSIONER

Docket No. 2871.

3 T.C.M. 1293 (1944)

Estate of Herbert G. Riecker, By Central Hanover Bank & Trust Co., as Executor v. Commissioner.

United States Tax Court.

Entered December 11, 1944.

Attorney(s) appearing for the Case

Grant Hoerner, Esq., 220 W. 42nd St., New York, N. Y., for the petitioner. William F. Evans, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

When the decedent died in 1941, he owned and left in his estate 474 shares of Lenz & Riecker, Inc., the value of which (the figure of value is not in controversy) was $140 per share, or $66,360. His executor, however, in the estate tax return did not include this full amount in the decedent's gross estate, but reduced it by the $25,000 insurance on the decedent's...

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