1. Home
  2. Browse Decisions
  3. T.C.
  4. 9 T.C.
  5. 9 T.C. 1192 (1947)
 

ESTATE OF HOWARD v. COMMISSIONER

Docket No. 10287.

9 T.C. 1192 (1947)

ESTATE OF RALPH OWEN HOWARD, JOSEPHINE M. HOWARD, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 30, 1947.

Attorney(s) appearing for the Case

Leonard Haas, Esq., and T. D. Seals, C. P. A., for the petitioner.

Edward L. Potter, Esq., and Newman A. Townsend, Jr., Esq., for the respondent.

The Commissioner has determined a deficiency of $26,251.98 in the estate tax of the estate of Ralph Owen Howard. The deficiency results from the addition by the Commissioner to the "Net estate for basic tax" of $86,730.97, composed of the following items:

(a) Stocks and bonds -----------------------------------------     $585.00
(b) Jointly owned property -----------------------------------   14,375.50
(c) Other misc. property ------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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