1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 450 (1943)
 

ESTATE OF HAZELTON, JR. v. COMMISSIONER

Docket No. 112055.

2 T.C.M. 450 (1943)

Estate of Ben F. Hazelton, Jr., Deceased, Irvin W. Lesher, Executor under the Last Will and Testament v. Commissioner.

United States Tax Court.

Entered July 14, 1943.

Attorney(s) appearing for the Case

Merwyn G. Leatherman, Esq., and Edwin W. Williams, Esq., 1600 Ohio Bldg., Toledo, O., for the petitioner. DeWitt M. Evans, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined an estate tax deficiency of $41,395.26. The petitioner assails (1) the inclusion in the gross estate of the assets of a trust and (2) the valuation of a block of shares.

Findings of Fact

Ben F. Hazelton, Jr., died February 3, 1940. An estate tax return was filed May 2, 1941, in the Tenth District of Ohio, using February 3, 1941, as the optional valuation date.

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