ESTATE OF MOVIUS v. COMMISSIONER

Docket Nos. 34038, 34039.

22 T.C. 391 (1954)

ESTATE OF MARY RUMSEY MOVIUS, DECEASED, LIVINGSTON HALL AND PARKER HALL, SURVIVING EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EVELYN RUMSEY LORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 21, 1954.


Attorney(s) appearing for the Case

Daniel G. Yorkey, Esq., and Alexander C. Cordes, Esq., for the petitioners.

William G. O'Neill, Esq., for the respondent.


Respondent has determined deficiencies in income tax for the year 1945 of $1,488.26 with respect to the Estate of Mary Rumsey Movius and $1,213.38 with respect to Evelyn Rumsey Lord. The proceedings were consolidated for hearing. The question presented in each case was the same, namely, whether the petitioners, both beneficiaries of the same estate, are entitled to deduct the amount of certain real estate taxes assessed against the estate and paid in that year.

FINDINGS...

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