ESTATE OF YAWKEY v. COMMISSIONER

Docket No. 16241.

12 T.C. 1164 (1949)

ESTATE OF CYRUS C. YAWKEY, FIRST WISCONSIN TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1949.


Attorney(s) appearing for the Case

Louis Quarles, Esq., for the petitioner.

H. H. Hart, Esq., for the respondent.


By this proceeding petitioner challenges respondent's determination of a deficiency in estate tax in the amount of $310,483.32. Petitioner contests that part of the deficiency resulting from respondent's action in including in the gross estate the value of personal property conveyed in trust by decedent during his lifetime and accrued income thereon.

All of the facts have been stipulated.

FINDINGS OF FACT.

...

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