ESTATE OF RANDOLPH v. COMMISSIONER

Docket No. 180-67.

29 T.C.M. 1481 (1970)

T.C. Memo. 1970-324

Estate of Nowlin Randolph, Deceased, Marjorie M. Randolph, Independent Executrix, and Marjorie M. Randolph v. Commissioner.

United States Tax Court.

Filed November 23, 1970.


Attorney(s) appearing for the Case

Robert M. Randolph, for the petitioners. Robert J. Curphy, for the respondent.


Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1963, 1964, and 1965 in the respective amounts of $1,261.26, $1,147.68, and $1,168.81. Certain issues having been conceded, the only issues remaining for decision are the useful life of a metal building owned by petitioner and the salvage value thereof. Determination of these issues will necessarily dispose of certain adjustments...

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