ESTATE OF MARSHALL v. COMMISSIONER

Docket Nos. 147-67, 1178-68.

51 T.C. 696 (1969)

ESTATE OF DORA N. MARSHALL, DECEASED, CHARLES D. MARSHALL, AIKEN W. FISHER, AND CONTINENTAL BANK AND TRUST COMPANY, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 4, 1969.


Attorney(s) appearing for the Case

Paul G. Rodewald and James G. Park, for the petitioners.

Albert J. O'Connor, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' estate tax in docket No. 147-67 in the amount of $1,055,558.70 and in petitioners' gift tax in docket No. 1178-68 in the amount of $66,565.92, plus an addition to the gift tax of $16,641.48 under section 3612(d)(1) of the Internal Revenue Code of 1939.

Certain issues have been settled, and the addition to the gift tax has been conceded by respondent. The only issue remaining in the...

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