JOAN E. HELLER TRUST v. COMMISSIONER

Docket Nos. 87419-87423.

24 T.C.M. 1663 (1965)

T.C. Memo. 1965-302

Joan E. Heller Trust (Formerly Joan E. Smotkin Trust), Arizona Trust Co., Trustee, et al. v. Commissioner.

United States Tax Court.

Filed November 18, 1965.


Attorney(s) appearing for the Case

David W. Richter, for the petitioners. David R. Brennan, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined the following income tax deficiencies:

---------------------------------------------------------------------------------------
  Docket                                                                   Income Tax
   No.                    Petitioner                             Year       Deficiency
---------------------------------------------------------------...

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