1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 28 T.C.M.
  5. 28 T.C.M. 127 (1969)
 

ESTATE OF SMITH v. COMMISSIONER

Docket No. 2156-67.

28 T.C.M. 127 (1969)

T.C. Memo. 1969-28

Estate of Ruth M. Smith, Roy R. Charles, Co-executor v. Commissioner.

United States Tax Court.

Filed February 12, 1969.

Attorney(s) appearing for the Case

P. A. Agelasto, 896 City Bank Bldg., Norfolk, Va., for the petitioner. Marion B. Morton and Robert E. Lee, for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined a gross deficiency in federal estate tax in the amount of $714,494.11 and a net deficiency of $588,890.18 upon allowing "additional credit for state death taxes allowable if substantiated" in the amount of $125,603.93.

After the concession of a minor issue by respondent and the agreement of both parties that the issue concerning the amount of additional expense of administration will be...

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