ESTATE OF ISRAEL v. COMMISSIONER

Docket No. 1757.

3 T.C.M. 1301 (1944)

Estate of Achille F. Israel, Deceased, Leon Israel and City Bank Farmers Trust Company, Executors v. Commissioner.

United States Tax Court.

Entered December 13, 1944.


Attorney(s) appearing for the Case

Josiah Willard, Esq., for the petitioners. Robert S. Garnett, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency in estate tax against the estate of Achille F. Israel in the amount of $52,221.61, resulting, in part, from respondent's inclusion, under section 302 (c) and (g) of the Revenue Act of 1926 as amended, in decedent's gross estate of the amount of $297,944.56 as the value on the date of decedent's death, of certain policies of insurance transferred by the decedent in trust on December...

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