1. Home
  2. Browse Decisions
  3. T.C.
  4. 26 T.C.
  5. 26 T.C. 257 (1956)
 

NEW YORK TRUST CO. v. COMMISSIONER

Docket Nos. 49660, 49661.

26 T.C. 257 (1956)

NEW YORK TRUST COMPANY, TRUSTEE AND TRANSFEREE OF THE ESTATE OF LOUISE FARNAM WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE UNION & NEW HAVEN TRUST CO., TRUSTEE AND TRANSFEREE OF THE ESTATE OF LOUISE FARNAM WILSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 11, 1956.

Attorney(s) appearing for the Case

Grant N. Nickerson, Esq., for the petitioners.

James R. McGowan, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined that each of the petitioners was liable as trustee and transferee of the property of the estate of Louise Farnam Wilson for a deficiency in estate tax in the amount of $13,522.87; he now concedes that there is no deficiency, and it appears that there has been an overpayment. The sole question is whether we have jurisdiction to make a determination of overpayment in these proceedings.

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