1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 359 (1952)
 

ESTATE OF HARDESTY v. COMMISSIONER

Docket No. 29670.

11 T.C.M. 359 (1952)

Estate of Rudd Hardesty, Deceased, The Denver National Bank, Executor v. Commissioner.

United States Tax Court.

Entered April 15, 1952.

Attorney(s) appearing for the Case

Guy K. Brewster, Esq., 1011 University Bldg., Denver, Colo., for the petitioner. Wm. B. Springer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

This proceeding involves a deficiency in estate tax of $50,863.46, as determined by the Commissioner. Petitioner claims a refund for overpayment in the Gladys V. January Trust.

The question for our determination is what part of the corpus of each of the five trusts created by the decedent on July 1, 1935, is includible in his gross estate under section 811 (c) and section 811 (d) (2) of the...

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