ESTATE OF KREIS v. COMMISSIONER

Docket No. 20159.

13 T.C.M. 835 (1954)

T. C. Memo. 1954-139

Estate of J. A. Kreis, Deceased, Herbert Clark, Ernest Williams, and C. L. Oliver, Executors v. Commissioner.

United States Tax Court.

Filed August 25, 1954.


Attorney(s) appearing for the Case

George E. H. Goodner, Esq., Munsey Building, Washington 4, D. C., and Dewey R. Roark, Esq., for the petitioner. Everett E. Smith, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of petitioner's decedent in the amounts of $68,205.31 and $2,969.09 for the taxable years 1943 and 1944, respectively. The determination of an overassessment of $36 for the taxable period January 1 to January 26, 1945, was not contested. Petitioner did not appeal from several of the adjustments in the statutory notice of deficiency. At the hearing petitioner...

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