MAULDIN v. COMMISSIONER

Docket No. 314-71.

60 T.C. 749 (1973)

WILLIAM H. MAULDIN AND ESTATE OF NATALIE E. MAULDIN, DECEASED, WILLIAM H. MAULDIN, EXECUTOR, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 27, 1973.


Attorney(s) appearing for the Case

Hugo J. Melvoin and Stanton A. Kessler, for the petitioners.

Rex A. Guest, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1965, 1966, and 1967 in the amounts of $7,877.86, $8,560.17, and $6,517.40, respectively, and an addition to tax under section 6651(a)1 in the amount of $2,140.04 for 1966. Due to concessions by petitioners, the issues remaining for decision require (1) the valuation of certain charitable contributions made during 1965 (corporate stock...

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