1. Home
  2. Browse Decisions
  3. T.C.
  4. 23 T.C.
  5. 23 T.C. 639 (1955)
 

ESTATE OF ACKLEY v. COMMISSIONER

Docket No. 40034.

23 T.C. 639 (1955)

ESTATE OF ROSWELL G. ACKLEY, CLARE T. ACKLEY AND GLEN F. ACKLEY, CO-EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 18, 1955.

Attorney(s) appearing for the Case

John Potts Barnes, Esq., for the petitioners.

Paul Levin, Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves a deficiency in Federal estate taxes of $35,758.79 determined against the Estate of Roswell G. Ackley.

The sole issue is the proper amount of a deduction for previously taxed property, as provided in section 812 (c) of the Internal Revenue Code of 1939,1 allowable to the estate of the decedent who died within 5 years after...

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