ESTATE OF KNOX v. COMMISSIONER

Docket Nos. 76390, 76484, 76485.

20 T.C.M. 642 (1961)

T.C. Memo. 1961-129

Estate of Lena B. Knox, Deceased, The Citizens & Southern National Bank, Temporary Administrator, et al. v. Commissioner.

United States Tax Court.

Filed May 10, 1961.


Attorney(s) appearing for the Case

M. E. Kilpatrick, Esq., Hurt Bldg., Atlanta, Ga., for the petitioner in Docket No. 76390. Harvey H. Hunt, CPA, 601 Henry Grady Office Bldg., Atlanta, Ga., Hal Lindsay, Esq., and William G. Grant, Esq., for the petitioners in Docket Nos. 76484 and 76485. James R. Harper, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in income tax and additions to tax against petitioners for the calendar year 1951 in the following amounts:

--------------------------------------------------------------------------------------------------------
                                                                  Additions to tax, I. R. C...

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