1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 921 (1964)
 

ESTATE OF STEVENS v. COMMISSIONER

Docket No. 94063.

23 T.C.M. 921 (1964)

T.C. Memo. 1964-154

Estate of Julia I. Stevens, The Marine Trust Company of Western New York, Fred J. Inglehart and Irving A. Barrett, Executors v. Commissioner.

United States Tax Court.

Filed June 5, 1964.

Attorney(s) appearing for the Case

Gilbert J. Pedersen, Genesee Bldg., Buffalo, N. Y., for the petitioner. Philip Shurman, for the respondent.

Memorandum Opinion

WITHEY, Judge:

The respondent determined a deficiency in the petitioner's estate tax in the amount of $17,123.17.

The sole issue presented for our decision is the correctness of the respondent's action in determining that one-half the value of the assets comprising the corpus of a trust created under the will of Edgar B. Stevens, deceased, is includable in the gross estate of Julia I. Stevens under section 2033 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