1. Home
  2. Browse Decisions
  3. T.C.
  4. 1 T.C.
  5. 1 T.C. 989 (1943)
 

ESTATE OF HART v. COMMISSIONER

Docket No. 109608.

1 T.C. 989 (1943)

ESTATE OF CHARLES H. HART, MARY A. HART, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 21, 1943.

Attorney(s) appearing for the Case

Elliot F. Glassberg, Esq., for the petitioner.

Ellyne Strickland, Esq., for the respondent.

The Commissioner determined an estate tax deficiency in the amount of $931.60. The deficiency resulted from the Commissioner's action in reducing by $5,954.97 the amount of a deduction taken on the return by reason of a claim against decedent's estate. The sole issue is the proper amount to be deducted from gross estate on account of said claim.

FINDINGS OF FACT.

Petitioner is the executrix of the estate of Charles H. Hart, who died January 5, 1940. The...

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