ESTATE OF CALCAGNO v. COMMISSIONER

Docket No. 15078-87.

58 T.C.M. 1042 (1989)

T.C. Memo. 1989-677

Estate of Joseph V. Calcagno, Deceased, Charles M. Bianco, Co-Executor and Emily Raskoff, Co-Executrix v. Commissioner.

United States Tax Court.

Filed December 27, 1989.


Attorney(s) appearing for the Case

Kevin Patrick McGovern, 7006 Third Ave., Brooklyn, N.Y., for the petitioner. Nancy Chassman Rothbaum and Steven M. Diamond, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $17,669.87 in the Federal estate tax of the Estate of Joseph V. Calcagno. The issues for decision are whether the estate is entitled to deduct: (1) a funeral expense in the amount of $38,570 claimed as a payment to the Province of St. Mary of the Capuchin Order and (2) attorney's fees of $28,000 claimed on the estate tax return, of which $9,200 has been allowed by respondent.

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