ESTATE OF DUTCHER v. COMMISSIONER

Docket No. 74685.

34 T.C. 918 (1960)

ESTATE OF LEO J. DUTCHER, JOHN W. DUTCHER, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 31, 1960.


Attorney(s) appearing for the Case

Robert W. Tripp, Esq., for the petitioner.

Robert W. Siegel, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

Respondent determined a deficiency in petitioner's estate tax of $18,562.99. The questions for decision are:

(1) Whether 3,928 shares of Selected American Shares, a mutual fund, were includible in decedent's gross estate;

(2) Whether miscellaneous administration expenses in the amount of $10,661.16, disallowed by respondent, are deductible as expenses of decedent's estate.

(3) Whether the estate is...

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