1. Home
  2. Browse Decisions
  3. T.C.
  4. 26 T.C.
  5. 26 T.C. 694 (1956)
 

ESTATE OF ELLIS v. COMMISSIONER

Docket No. 55204.

26 T.C. 694 (1956)

ESTATE OF HARRY A. ELLIS, DECEASED, HELEN R. ELLIS, BERNARD B. LARGMAN AND DAN DENENBERG, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 26, 1956.

Attorney(s) appearing for the Case

Herman H. Krekstein, Esq., and Gerald Krekstein, Esq., for the petitioners.

Max J. Hamburger, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $23,776.31. The principal issue is whether he erred in disallowing a claimed marital deduction. All of the facts have been stipulated.

Harry A. Ellis died testate on July 30, 1951, a resident of Philadelphia, Pennsylvania. His will was filed on August 3, 1951, with the Register of Wills, Philadelphia...

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