1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 325 (1948)
 

COCHRAN v. COMMISSIONER

Docket Nos. 8600, 9525.

7 T.C.M. 325 (1948)

Drayton Cochran v. Commissioner. Estate of Elizabeth Cochran Bowen, Deceased, Mary Bowen Hjorth, William F. C. Ewing and Harry M. Zuckert, Executors, v. Commissioner.

United States Tax Court.

Entered June 1, 1948.

Attorney(s) appearing for the Case

James T. Tynion, Esq., 39 Broadway, New York 6, N. Y., William S. Hirschberg, Esq., Smith Bldg., Greenwich, Conn., and Sidney L. Zuckert, Esq., for the petitioners. Conway Kitchen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

These proceedings have been consolidated for trial and report.

The respondent determined a deficiency in gift tax for the year 1941 in Docket No. 8600, Drayton Cochran, in the amount of $58,215.37.

The respondent determined a deficiency in estate tax in Docket No. 9525, Estate of Bowen, in the amount of $205,072.93. He has made claim for increase in the amount of the deficiency under...

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