1. Home
  2. Browse Decisions
  3. F.2d
  4. 148 F.2d
  5. 148 F.2d 280 (1945)
 

RANSBOTTOM'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 9897.

148 F.2d 280 (1945)

RANSBOTTOM'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 2, 1945.

Attorney(s) appearing for the Case

E. B. Graham, of Zanesville, Ohio, for petitioners.

Leonard Sarner, of Washington, D.C. (Samuel O. Clark, Jr., Sewall Key, and A. F. Prescott, all of Washington, D.C., on the brief), for respondent.

Before HICKS, SIMONS, AND ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

The sole question presented in this appeal is whether the Commissioner properly applied § 812(c) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code § 812 (c), in computing in an estate tax the net allowable deductions for property previously taxed.

The facts as stipulated are adopted by the Tax Court, and so far as material are as follows: Frank M. Ransbottom, hereinafter called...

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