ESTATE OF PONT v. COMMISSIONER

Docket No. 17261.

18 T.C. 1134 (1952)

ESTATE OF RICHARD C. DU PONT, DECEASED, WILMINGTON TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 26, 1952.


Attorney(s) appearing for the Case

Carbery O'Shea, Esq., for the petitioner.

Francis X. Gallagher, Esq., for the respondent.


The petitioner here seeks redetermination of an estate tax deficiency in the amount of $545,610.98, and claims overpayment of such tax in an unstated amount. Several issues raised in the original petition filed have been disposed of by stipulation of the parties. The issues thus settled will be reflected in a Rule 50 recomputation. There remain in controversy two questions for our consideration and decision. Such questions are:

1. Whether a life insurance policy owned...

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