1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 32 T.C.M.
  5. 32 T.C.M. 1102 (1973)
 

ESTATE OF HAYES v. COMMISSIONER

Docket Nos. 8272-71, 8273-71.

32 T.C.M. 1102 (1973)

T.C. Memo. 1973-236

Estate of Donald M. Hayes, Deceased, R.W. Haines, Executor, et al. v. Commissioner.

United States Tax Court.

Filed October 25, 1973.

Attorney(s) appearing for the Case

James T. Mohan, Suite 400, 525 W. Jefferson St., Springfield, Ill., for the petitioners. John Turner, Don Bosse, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in the estate taxes of petitioners as follows:

      Petitioners              Deficiencies

  Estate of Donald M. Hayes .. $ 73,577.98
  Estate of Ruby Hayes .......  108,767.79
                               ___________
     Total ................... $182,345.77
                               ===========

The sole issue to be decided is 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