ESTATE OF HERMAN ROLLE v. COMMISSIONER

Docket No. 1890-63.

23 T.C.M. 1710 (1964)

T.C. Memo. 1964-280

Estate of Herman Rolle, Deceased, Lillian C. Rolle, Custodian of Assets v. Commissioner.

United States Tax Court.

Filed October 23, 1964.


Attorney(s) appearing for the Case

R. Winfield Baile, 306 S. 69th St., Upper Darby, Pa., for the petitioner. Francis J. Cantrel, for the respondent.


Memorandum Opinion

BLACK, Judge:

The Commissioner has determined a deficiency in the estate tax of the estate of Herman Rolle, deceased, in the amount of $1,778.35. The deficiency is due to three adjustments made to the taxable estate as disclosed by the estate tax return filed September 7, 1961, with the District Director of Internal Revenue at Philadelphia, Pa. These adjustments were as follows:

  (a) Annuities ...................    $21,035...

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