1. Home
  2. Browse Decisions
  3. T.C.
  4. 18 T.C.
  5. 18 T.C. 836 (1952)
 

ESTATE OF STERNBERGER v. COMMISSIONER

Docket No. 31348.

18 T.C. 836 (1952)

ESTATE OF LOUIS STERNBERGER, THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1952.

Attorney(s) appearing for the Case

William F. Wolff, Jr., Esq., and Maurice C. Greenbaum, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

The respondent has determined a deficiency in estate tax against the Estate of Louis Sternberger of $195,035.65. The deficiency is due to several adjustments made by the Commissioner to the estate tax return filed by the estate. Only one of these adjustments is contested. The contested adjustment is the disallowance by the Commissioner of $179,154.19, claimed as charitable bequests explained in respondent's deficiency notice as follows:

Charitable, etc., Gifts...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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