1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 1011 (1947)
 

ESTATE OF VROOMAN v. COMMISSIONER

Docket No. 7339.

6 T.C.M. 1011 (1947)

Estate of Eliza M. Vrooman, Bess Vrooman Sheehan and Burt A. Vrooman, Former Executors and Residuary Legatees and Distributees of Said Estate v. Commissioner.

United States Tax Court.

Entered August 28, 1947.

Attorney(s) appearing for the Case

Sidney U. Hiken, Esq., 1 N. La Salle St., Chicago 2, Ill., for the petitioners. Jackson L. Boughner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Respondent determined a deficiency in estate tax in the sum of $19,422.45. By an amended answer he increased the deficiency originally determined to $23,922.45. The issues are: (1) whether transfers by decedent of $80,000 to her son and daughter on April 14, 1939 were made in contemplation of death; (2) whether $10,000 deposited in the joint names of decedent and her son, Burt A. Vrooman, at the 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