1. Home
  2. Browse Decisions
  3. T.C.
  4. 63 T.C.
  5. 63 T.C. 321 (1974)
 

ESTATE OF KELLEY v. COMMISSIONER

Docket Nos. 3236-73, 3237-73.

63 T.C. 321 (1974)

ESTATE OF J. W. KELLEY, DECEASED, N. RAY KELLEY, INDEPENDENT EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET I. KELLEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 12, 1974.

Attorney(s) appearing for the Case

Edward R. Smith, for the petitioners.

John W. Dierker, for the respondent.

OPINION

FEATHERSTON, Judge:

In these consolidated proceedings, respondent determined the following deficiencies in the gift tax of petitioners:

    Docket No.                  Year    Deficiency

    3236-73 ----------------    1954    $8,869.65
    3237-73 ----------------    1954    11,441.62

Respondent also determined that additions to the tax were applicable under section 6651(a)

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