1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 1554 (1964)
 

ESTATE OF LAW v. COMMISSIONER

Docket No. 1225-62.

23 T.C.M. 1554 (1964)

T.C. Memo. 1964-257

Estate of Charles W. Law, Eugene J. Steiner, Pierce Law and C. Blair Law, Executors v. Commissioner.

United States Tax Court.

Filed September 29, 1964.

Attorney(s) appearing for the Case

Eugene J. Steiner and A. Rita Chandellier Glavin, for the petitioner. Joseph Wilkes, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner has determined a deficiency of $11,821.19 in estate tax. The issues left for decision are:1

1. Whether four promissory notes aggregating $10,000, given by Charles Law to Marlene Havens, gave rise to a valid claim against his estate so as to be deductible from his gross estate under section 2053 (a)(3) of the Internal Revenue Code of 1954.

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