1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 1059 (1947)
 

ESTATE OF SIGNOR v. COMMISSIONER

Docket No. 8559.

6 T.C.M. 1059 (1947)

Estate of Harry B. Signor, Deceased, First Trust and Savings Bank of Pasadena and T. W. Smith, Executors v. Commissioner.

United States Tax Court.

Entered September 30, 1947.

Attorney(s) appearing for the Case

John W. Holmes, Esq., 300 First Tr. Bldg., Pasadena 1, Calif., for the petitioner. H. A. Melville, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined an estate tax deficiency of $11,214.45 against the Estate of Harry B. Signor, who died January 11, 1943, a resident of Pasadena, California. Certain of the issues were settled by stipulation, leaving for decision here only the one issue as to whether or not an inter vivos gift made by the decedent to his wife 28 days before his death was made in contemplation of death...

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