1. Home
  2. Browse Decisions
  3. T.C.
  4. 19 T.C.
  5. 19 T.C. 1068 (1953)
 

ESTATE OF MORROW v. COMMISSIONER

Docket No. 36554.

19 T.C. 1068 (1953)

ESTATE OF JOHN C. MORROW, DECEASED, MELLON NATIONAL BANK & TRUST COMPANY AND MILDRED MORROW McBRIDE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 12, 1953.

Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., for the petitioner.

George C. Lea, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $724.64 in estate tax. The only issue for decision is whether $5,000 paid to the daughter of the deceased by his former employer was a part of the decedent's gross estate. The facts have been presented by a stipulation which is adopted as the findings of fact.

The decedent died on May 26, 1947, while residing in Pittsburgh, Pennsylvania. The estate tax return was filed with...

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