1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 3 T.C.M.
  5. 3 T.C.M. 388 (1944)
 

BAKEWELL v. COMMISSIONER

Docket Nos. 774 and 1858.

3 T.C.M. 388 (1944)

Paul Bakewell, Jr., and St. Louis Union Trust Company, as Trustees of the Estate of Edward H. Simmons, deceased, Transferees v. Commissioner. Dorothy Simmons Hock, Beneficiary and Transferee v. Commissioner.

United States Tax Court.

Entered April 21, 1944.

Attorney(s) appearing for the Case

J. E. Cramer, Jr., Esq., for the petitioner. J. E. Marshall, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These cases were consolidated for hearing. In both the deficiencies have been determined against the petitioners as transferees of assets of the Estate of Edward H. Simmons, deceased; in No. 774, against testamentary trustees of the estate; and in No. 1858 against the decedent's daughter who was the beneficiary of the insurance policy in question. The Commissioner has determined a deficiency in the estate tax of Edward H....

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