ESTATE OF DREW v. COMMISSIONER

Docket No. 26445.

10 T.C.M. 1228 (1951)

Estate of Theresa M. Drew, Deceased, John S. Drew, Executor v. Commissioner.

United States Tax Court.

Entered December 26, 1951.


Attorney(s) appearing for the Case

Edwin E. Grant, Esq., 506 Flatiron Bldg., San Francisco, Calif., for the petitioner. Robert G. Harless, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined a deficiency of $14,282.89 in the estate tax of the estate of Theresa M. Drew, deceased, and by an amended answer filed at the hearing has asked that the deficiency be increased by $1,700. Issues raised by the pleadings are whether the respondent erred (1) in including in the decedent's gross estate one-half of the value of certain community property acquired by the decedent...

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