1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 9 T.C.M.
  5. 9 T.C.M. 1129 (1950)
 

ESTATE OF COFFIN v. COMMISSIONER

Docket No. 21862.

9 T.C.M. 1129 (1950)

Estate of William Carey Coffin, Deceased, Mary Coffin Clarke, Executrix v. Commissioner.

United States Tax Court.

Entered December 20, 1950.

Attorney(s) appearing for the Case

H. P. Forrest, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency of $6,321.89 in estate tax against the Estate of William Carey Coffin. The issues now to be decided are (1) whether the respondent erred in including in the gross estate as gifts in contemplation of death the value of securities transferred by decedent to his daughter in 1943 and 1944, (2) whether he erred in disallowing a deduction covering cash in the amount of...

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