1. Home
  2. Browse Decisions
  3. T.C.
  4. 17 T.C.
  5. 17 T.C. 20 (1951)
 

ESTATE OF HALL v. COMMISSIONER

Docket No. 22725.

17 T.C. 20 (1951)

ESTATE OF FRANK HALL, DECEASED, IRVING TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 17, 1951.

Attorney(s) appearing for the Case

Charles P. Connell, Esq., for the petitioner.

Stephen P. Cadden, Esq., for the respondent.

The respondent has determined a deficiency in the income tax liability of the estate of Frank Hall, deceased, for the year 1945 in the amount of $637.81. The petitioner denies liability for the entire deficiency and, in addition, claims that it is entitled to refund of $383.55 for overpayment of tax.

During the year 1945, the petitioner, as executor and trustee of the estate of Frank Hall, deceased, had a claim for a debt owing...

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