1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 1 T.C.M.
  5. 1 T.C.M. 885 (1943)
 

ESTATE OF SMALL v. COMMISSIONER

Docket No. 109342.

1 T.C.M. 885 (1943)

Estate of Walter L. Small, Elizabeth W. Small, Administratrix v. Commissioner.

United States Tax Court.

Entered April 8, 1943.

Attorney(s) appearing for the Case

John H. Hall, Esq., 428 Carolina Bldg., Elizabeth City, N. C., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

A deficiency in estate tax in the amount of $4,120.86 has been determined. In the proceeding before this Court two adjustments made by the Commissioner are placed in issue: (1) the disallowance of a $30,000 claim against the estate made by decedent's widow; and (2) the disallowance of a claim made by his daughter Lillian in the amount of $860.50, which sum petitioner contends, in the alternative, should have been excluded...

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