1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 1089 (1943)
 

ESTATE OF HENDERSON v. COMMISSIONER

Docket Nos. 111401, 111402.

2 T.C.M. 1089 (1943)

Estate of Hunt Henderson, Deceased, Allard D'Heur, Executor, and Jeanne Crawford Henderson, Executrix v. Commissioner. Jeanne Crawford Henderson v. Commissioner.

United States Tax Court.

Entered December 14, 1943.

Attorney(s) appearing for the Case

C. J. Batter, Esq., 902 American Security Bldg., Washington, D. C., and John L. Toler, Esq., for the petitioners. J. L. Backstrom, Esq., and Homer K. Fisher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These two cases of the Estate of Hunt Henderson and his widow involve deficiencies in income taxes totalling $906.12 for the year 1938 while Henderson was still living. Since they arise in Louisiana, a state having the law of property of a marital community, the deductions are claimed one-half by each spouse. Respondent disallowed the deductions representing interest paid by the deceased husband as executor, after his discharge...

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