1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 24 T.C.M.
  5. 24 T.C.M. 1436 (1965)
 

RICHARDS v. COMMISSIONER

Docket No. 1608-63.

24 T.C.M. 1436 (1965)

T.C. Memo. 1965-263

Estate of Stephen L. Richards, Deceased, Lynn S. Richards, Executor v. Commissioner.

United States Tax Court.

Filed October 4, 1965.

Attorney(s) appearing for the Case

Harold H. Hart, Newhouse Bldg., Salt Lake City, Utah, for the petitioner. D. Lee Stewart, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $31,685.08 in estate tax against the Estate of Stephen L. Richards. The only issue for decision is whether the value of a trust, created by the decedent on January 31, 1942, is includable in his gross estate under the provisions of section 2036(a)(1) of the Internal Revenue Code of 1954.

Findings of Fact

...

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