1. Home
  2. Browse Decisions
  3. T.C.
  4. 13 T.C.
  5. 13 T.C. 14 (1949)
 

ESTATE OF HAGGART v. COMMISSIONER

Docket No. 19667.

13 T.C. 14 (1949)

ESTATE OF ELIZABETH W. HAGGART, DECEASED, KATHRYN C. SCHLEYER AND GIRARD TRUST COMPANY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 7, 1949.

Attorney(s) appearing for the Case

F. G. Spencer, Esq., and Howard C. Cummings, Esq., for the petitioners.

John A. Newton, Esq., for the respondent.

This case involves a deficiency in estate tax in the amount of $4,543.98. The question presented is whether certain legal and other expenses allowed by the orphans' court at the accounting of the decedent's inter vivos trust are recognizable for estate tax purposes as either a charge on the assets of that trust or a deduction from the gross estate. Other questions involved in the Commissioner's determination have been settled between the parties.

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