1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 291 (1949)
 

TRUST UNDER DEED OF ROBERTS v. COMMISSIONER

Docket Nos. 10797, 10799.

8 T.C.M. 291 (1949)

Trust Under Deed of George W. B. Roberts, Dated September 15, 1922, Corn Exchange National Bank and Trust Company, Philadelphia, Trustee and Alleged Transferee v. Commissioner. Estate of George W. B. Roberts, Deceased, Corn Exchange National Bank and Trust Company, Philadelphia, and H. Percival Glendinning, Executors v. Commissioner.

United States Tax Court.

Entered March 24, 1949.

Attorney(s) appearing for the Case

Thorpe Nesbit, Esq., 1240 Land Title Bldg., Philadelphia 10, Pa., for the petitioners. William D. Harris, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve a deficiency in estate taxes of the Estate of George W. B. Roberts, Deceased, in the amount of $62,741.94 and the liability for such deficiency, plus statutory interest, of the trustee of the Trust under Deed of George W. B. Roberts, dated September 15, 1922.

The questions involved are (1) whether the value of the corpus of the trust established by the decedent September 15, 1922...

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