1. Home
  2. Browse Decisions
  3. T.C.
  4. 1 T.C.
  5. 1 T.C. 963 (1943)
 

ESTATE OF SMITH v. COMMISSIONER

Docket No. 109946.

1 T.C. 963 (1943)

ESTATE OF ABBY R. SMITH, CHARLES H. WELLES, JR., AND G. D'ANDELOT BELIN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 15, 1943.

Attorney(s) appearing for the Case

C. H. Welles, 3d, Esq., for the petitioners.

Lewis S. Pendleton, Esq., for the respondent.

This proceeding is for the redetermination of a deficiency in estate tax in the amount of $10,365.72. The issue is whether the remainder value of a certain trust fund created by decedent on May 1, 1919, is includible in her gross estate for purposes of the estate tax. All facts were stipulated by the parties, and their stipulations in full are adopted as our findings of fact. So far as material here such facts are substantially set out below.

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