ESTATE OF GOODWIN v. COMMISSIONER

Docket No. 30540.

10 T.C.M. 1244 (1951)

Estate of Charles F. Goodwin, Deceased, Jennie Goodwin, Administratrix, v. Commissioner.

United States Tax Court.

Entered December 28, 1951.


Attorney(s) appearing for the Case

Roger K. Powell, Esq., 1004 Huntington Bank Bldg., Columbus, Ohio, for the petitioner. J. Nelson Anderson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency of $41,727.22 in estate tax. The issue is whether the respondent erred in disallowing as deductions from the gross estate certain claims paid by the estate in the total amount of $131,652.14.

Findings of Fact

Petitioner is the administratrix of the estate of Charles F. Goodwin, deceased, who died intestate February 6, 1947, a resident of Columbus...

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