1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 26 T.C.M.
  5. 26 T.C.M. 1086 (1967)
 

ESTATE OF NEILSON v. COMMISSIONER

Docket No. 1235-66.

26 T.C.M. 1086 (1967)

T.C. Memo. 1967-219

Estate of Chris M. Neilson, deceased, Roman Belmont and Clifford C. Neilson, Co-executors v. Commissioner.

United States Tax Court.

Filed November 2, 1967.

Attorney(s) appearing for the Case

J. Ernest Brophy, 14 Franklin St., Rochester, N. Y., for the petitioner. Julian I. Jacobs, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $32,230.63 in estate tax.

Certain issues raised in the pleadings were disposed of by agreement of the parties prior to the trial herein. The sole issue left for decision is whether the value of 100 shares of stock in C. M. Neilson & Son, Inc., and of three savings accounts is includable in the gross estate of Chris M. Neilson under section 2035.

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