1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 856 (1949)
 

ESTATE OF MORSE v. COMMISSIONER

Docket No. 18150.

8 T.C.M. 856 (1949)

Estate of Mary P. Morse, by Lincoln Rochester Trust Company, as Executor v. Commissioner.

United States Tax Court.

Entered September 20, 1949.

Attorney(s) appearing for the Case

Scott Stewart, Jr., Esq., 31 Exchange St., Rochester, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $38,929.37 in the estate tax of the above named estate.

The sole question presented is whether the value of the charitable remainders can be ascertained with sufficient accuracy so as to permit a deduction thereof under section 812 (d), Internal Revenue Code. This question is presented on the following facts:

[The Facts]

Decedent, Mary P. Morse...

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