1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 174 (1949)
 

ESTATE OF ESTES v. COMMISSIONER

Docket No. 13067.

8 T.C.M. 174 (1949)

Estate of Charles E. Estes, Deceased, Mabel B. Estes and the First National Bank of Montgomery, as Executors of the Estate of Charles E. Estes, Deceased v. Commissioner.

United States Tax Court.

Entered February 25, 1949.

Attorney(s) appearing for the Case

John W. Lapsley, Esq., 100 Church St., Selma, Ala., for the petitioners. Frank M. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income and victory taxes for Charles E. Estes, deceased, for 1941, 1942, and 1943, in the total amount of $35,298.18, the entire amount of which is in dispute.

The issue raised by the pleadings is whether the respondent erred in his determination of the taxable net income of Charles E. Estes for the years involved by including amounts claimed to be the income of Mabel B. Estes...

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