1. Home
  2. Browse Decisions
  3. T.C.
  4. 9 T.C.
  5. 9 T.C. 229 (1947)
 

ESTATE OF SCHWARTZ v. COMMISSIONER

Docket No. 8998.

9 T.C. 229 (1947)

ESTATE OF CORNELIA B. SCHWARTZ (ALSO KNOWN AS CORNELIA B. SCHWARZ), H. LIVINGSTON SCHWARTZ, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 27, 1947.

Attorney(s) appearing for the Case

George R. Sheriff, Esq., and William Schroeder, Esq., for the petitioner.

Thomas R. Wickersham, Esq., for the respondent.

This proceeding is for a redetermination of a deficiency of $19,442.46 in estate tax. The deficiency is the result of four adjustments to the decedent's net estate as disclosed by the return, which respondent, in a statement attached to the deficiency notice, explained as follows:

                            Adjustments to Net Estate

Net estate for basic tax as disclosed by return --------------------   $(95,138.80)
Additions to value of net estate and decreases...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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