ESTATE OF LAMBERT v. COMMISSIONER

Docket No. 81160.

39 T.C. 954 (1963)

ESTATE OF THOMAS W. LAMBERT, DECEASED, MILDRED J. LAMBERT, ADMINISTRATRIX, AND MILDRED J. LAMBERT, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1963.


Attorney(s) appearing for the Case

Fortescue W. Hopkins, Esq., for the petitioners.

Charles R. Hembree, Esq., for the respondent.


OPINION.

SCOTT, Judge:

The Commissioner, under date of March 25, 1959, issued a notice of deficiency to the estate of Thomas W. Lambert, deceased, Mildred J. Lambert, administratrix, and Mildred J. Lambert, surviving wife, determining deficiencies in income tax liability for the taxable years 1944 through 1948 and the taxable years 1950, 1951, and 1955 in the aggregate amount of $25,114.84 and additions to tax under section 293 (b) of the Internal...

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