PULVERMANN v. COMMISSIONER

Docket No. 63087.

30 T.C. 231 (1958)

CURT E. PULVERMANN, A BENEFICIARY OF THE ESTATE OF EDUARD F. PULVERMANN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 12, 1958.


Attorney(s) appearing for the Case

Raoul Berger, Esq., for the petitioner.

George J. Rabil, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

The respondent determined estate tax in the sum of $17,199.32 as due from petitioner, Curt E. Pulvermann, as a beneficiary of, and transferee of, the Estate of Eduard F. Pulvermann, Deceased.

The questions presented are whether certain bonds of a New Jersey corporation were situated in the United States at the time a nonresident alien decedent died or at the time said decedent made a revocable transfer of the bonds...

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