1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 325 (1950)
 

ESTATE OF HAGGETT v. COMMISSIONER

Docket No. 16302.

14 T.C. 325 (1950)

ESTATE OF SUSIE C. HAGGETT, DECEASED, SAFE DEPOSIT AND TRUST COMPANY OF BALTIMORE, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 1, 1950.

Attorney(s) appearing for the Case

George M. White, Esq., and Charles G. Page, Esq., for the petitioner.

George J. LeBlanc, Esq., for the respondent.

OPINION.

LEECH, Judge:

This opinion supersedes an unpublished opinion promulgated by this Court on December 30, 1949, which was withdrawn and vacated by order of this Court on February 1, 1950, pursuant to a petition filed by counsel for the petitioner on January 27, 1950.

This proceeding involves a deficiency in estate tax in the amount of $11,079.26. The issues presented are:

(1) Whether...

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