1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 799 (1949)
 

ESTATE OF LARSH v. COMMISSIONER

Docket No. 19763.

8 T.C.M. 799 (1949)

Estate of Herbert G. Larsh, Deceased, Wells Fargo Bank & Union Trust Co., Executor v. Commissioner.

United States Tax Court.

Entered August 31, 1949.

Attorney(s) appearing for the Case

Robert C. Harris, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $29,610.15. The questions involved in passing upon the correctness of the determination are:

(1) Whether insurance proceeds to the extent of $49,558.45 are to be excluded from the taxable estate on the ground that such proceeds represented the separate property of Florence Larsh, decedent's widow.

(2) Whether an undivided...

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