1. Home
  2. Browse Decisions
  3. T.C.
  4. 8 T.C.
  5. 8 T.C. 701 (1947)
 

ESTATE OF INGRAHAM v. COMMISSIONER

Docket No. 8914.

8 T.C. 701 (1947)

ESTATE OF FRANCES T. INGRAHAM, DECEASED, GUARANTY TRUST COMPANY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 31, 1947.

Attorney(s) appearing for the Case

Edward J. O'Connor, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.

The Commissioner determined a deficiency of $4,743.53 in the income tax of the decedent, Frances T. Ingraham, for the taxable period January 1 to June 26, 1942, the date of decedent's death, based on dividends in the amount of $3,955.37 and interest amounting to $1,053.68 accruing on securities which petitioner failed to include in the income tax return for said period prior to death.

The Commissioner, in the deficiency notice...

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