1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 156 (1944)
 

ESTATE OF WHITE v. COMMISSIONER

Docket No. 108930.

3 T.C. 156 (1944)

ESTATE OF CAROLINE WHITE, DECEASED, WALDRON KINTZING POST, JOHN ROSS DELAFIELD AND BACHE MCE. WHITLOCK, AS EXECUTORS OF THE WILL OF CAROLINE WHITE, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 28, 1944.

Attorney(s) appearing for the Case

Lewis L. Delafield, Jr., Esq., for the petitioners.

Mason B. Leming, Esq., for the respondent.

OPINION.

OPPER, Judge:

This is a proceeding to redetermine deficiencies in income tax for the years 1938 and 1939 in the sums of $2,446.79 and $2,164.58, respectively. Petitioners concede the correctness of the deficiencies to the extent of $138.20 for 1938 and to the extent of $169.06 for 1939. The controverted deficiencies rest on the failure to include in her returns for the years in question interest received...

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