1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 502 (1972)
 

ESTATE OF ANDERSON v. COMMISSIONER

Docket No. 5330-70 SC.

31 T.C.M. 502 (1972)

T.C. Memo. 1972-125

Estate of J. Macfie Anderson, Deceased, Ruth Kerr Anderson, Executrix, and J. Macfie Anderson, Jr., Executor v. Commissioner.

United States Tax Court.

Filed June 5, 1972.

Attorney(s) appearing for the Case

A.C. Clarkson, Jr., 1332 Pickens, Columbia, S.C., for the petitioners. Dudley W. Taylor, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the estate tax of J. Macfie Anderson, deceased, in the amount of $473.30. In making this determination, respondent made several adjustments which are not here in dispute. Petitioners allege in this proceeding, however, that the value of 39 shares of the Ruff Hardware Company stock was overstated in the decedent's estate tax return. The only issue presented for...

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