ESTATE OF NELSON v. COMMISSIONER

Docket No. 46069.

24 T.C. 30 (1955)

ESTATE OF IRVIN C. NELSON, DECEASED, FLORINE NELSON, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 19, 1955.


Attorney(s) appearing for the Case

Alfred P. Marshall, Esq., for the petitioner.

Hugh G. Isley, Jr., Esq., for the respondent.


In this proceeding respondent determined deficiencies in estate tax in the total amount of $2,225.65. One adjustment is not contested. Certain concessions have been made by respondent. As the case is now presented, the sole question for our decision is whether certain realty included in decedent's gross estate at his death is precluded from qualifying for the marital deduction on the ground that this property was a homestead in which the wife acquired no more than a terminable...

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