1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 691 (1948)
 

ESTATE OF HALEY v. COMMISSIONER

Docket No. 12552.

7 T.C.M. 691 (1948)

Estate of Arthur D. Haley, Deceased, Gerald T. Burns and Will McFarlane, Executors v. Commissioner.

United States Tax Court.

Entered September 30, 1948.

Attorney(s) appearing for the Case

David S. Pattullo, Esq., for the petitioner. R. G. Harless, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Petitioner is the Estate of Arthur D. Haley, Deceased. The Commissioner determined a deficiency of $12,931.06 in the estate tax of petitioner by disallowing bequests made by decedent in his will to named trustees for the maintenance, improvement, etc., of designated cemeteries, which bequests petitioner claims, and respondent denies, were deductible under section...

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