1. Home
  2. Browse Decisions
  3. T.C.
  4. 56 T.C.
  5. 56 T.C. 179 (1971)
 

ESTATE OF NICOL v. COMMISSIONER

Docket No. 3486-69.

56 T.C. 179 (1971)

ESTATE OF MARIE, J. NICOL, DECEASED, NANCY N. DAVIS, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 27, 1971.

Attorney(s) appearing for the Case

Leo Graybill, Jr., for the petitioner.

Joe K. Gordon, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $9,807.74. The only issue presented for decision is whether the value of a parcel of farm property is includable in decedent's taxable estate under section 20361 where, under a lease agreement, she continued to receive rent after conveying the farm to her daughter.

FINDINGS OF FACT

Nancy N. Davis, petitioner...

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