1. Home
  2. Browse Decisions
  3. T.C.
  4. 20 T.C.
  5. 20 T.C. 171 (1953)
 

ESTATE OF RESCH v. COMMISSIONER

Docket No. 26512.

20 T.C. 171 (1953)

ESTATE OF ARNOLD RESCH, DECEASED, THE CHASE NATIONAL BANK OF THE CITY OF NEW YORK, ANCILLARY EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 27, 1953.

Attorney(s) appearing for the Case

Thomas A. Ryan, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

The Commissioner has determined a deficiency in estate tax in the amount of $95,061.06. The deficiency is due principally to the inclusion in the gross estate by the respondent of the value, as of the date of decedent's death, of the corpora of two trusts. Other adjustments made by the Commissioner have been settled by stipulation of the parties and will be given effect under Rule 50. The decedent was a nonresident alien.

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