1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 1086 (1951)
 

ESTATE OF SCHULTZ v. COMMISSIONER

Docket No. 26603.

10 T.C.M. 1086 (1951)

Estate of William L. Schultz, Deceased, George L. Schultz, Executor v. Commissioner.

United States Tax Court.

Entered November 13, 1951.

Attorney(s) appearing for the Case

Allen G. Gartner, Esq., and Edward I. Sproull, C.P.A., 17 E. 42nd St., New York, N. Y., for the petitioner. Thomas C. Cravens, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency of $23,943.13 in the decedent's income tax for the taxable year 1944. The deficiency resulted from respondent's partial disallowance of a casualty loss deduction claimed by the decedent.

Decedent died after having filed the petition and his estate has been substituted as the petitioner.

Findings of Fact

The petitioner's decedent, William L. Schultz, formerly...

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