ESTATE OF SCATENA v. COMMISSIONER

Docket No. 2930-62.

22 T.C.M. 1485 (1963)

T.C. Memo. 1963-290

Estate of Amalia Scatena, Deceased, Bank of America, N. T. & S. A., Executor v. Commissioner.

United States Tax Court.

Filed October 24, 1963.


Attorney(s) appearing for the Case

Charles W. Robertson, for the petitioner. Vernon L. Snow, for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

The respondent determined a deficiency in estate taxes in the sum of $10,029.96, of which approximately $9,633 is in dispute. The issue to be decided is whether the sum of $35,000 paid to the decedent's husband, Guido Scatena, by the executor of the decedent's estate, pursuant to a settlement of the husband's claims to a share of his wife's estate and his threatened litigation based on such claims...

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