ESTATE OF HOLLINGSWORTH v. COMMISSIONER

Docket No. 26186-82.

53 T.C.M. 163 (1987)

T.C. Memo. 1987-95

Estate of Ella B. Hollingsworth, Deceased, Mary Jane H. Crolley, Personal Representative v. Commissioner.

United States Tax Court.

Filed February 17, 1987.


Attorney(s) appearing for the Case

Mary Jane H. Crolley (specially recognized for the petitioner). Charles P. Hanfman, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of Ella B. Hollingsworth for the calendar year 1964 in the amount of $406,941.79. The issue for decision is whether Mrs. Hollingsworth received $548,170 of funds from a break-in at the plant of her estranged husband, John D. Hollingsworth, during the year 1964, which sum she converted to her own use.

Findings of Fact

Some of the facts...

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