1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 362 (1954)
 

FLEISCHMANN v. COMMISSIONER

Docket No. 37025.

13 T.C.M. 362 (1954)

T. C. Memo. 1954-5

Estate of Lilly A. Fleischmann, Deceased, Louise F. Tate and Julius Fleischmann, Executors v. Commissioner.

United States Tax Court.

Filed April 12, 1954.

Attorney(s) appearing for the Case

John H. Clippinger, Esq., and Alan R. Voegler, Esq., for the petitioners. William R. Bagby, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in estate tax against the taxpayer of $909,587.97. The question for decision is whether assignments of single premium deferred payment insurance policies and additional premium payments thereon by the decedent to her grandchildren and transfers by decedent to irrevocable trusts of which her son and daughter and their descendants were beneficiaries were transfers...

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