1. Home
  2. Browse Decisions
  3. T.C.
  4. 16 T.C.
  5. 16 T.C. 807 (1951)
 

ESTATE OF SMITH v. COMMISSIONER

Docket Nos. 102344, 102725.

16 T.C. 807 (1951)

ESTATE OF IRVING SMITH, DECEASED, TRANSFEREE, IRVING SMITH, JR., AND THE STAMFORD TRUST COMPANY, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 18, 1951.

Attorney(s) appearing for the Case

Irving Smith, Jr., Esq., for the petitioners.

Walt Mandry, Esq., for the respondent.

The respondent has determined that the petitioners are liable as transferees for the unpaid income taxes of the Southern and Atlantic Telegraph Company and the Empire and Bay States Telegraph Company for the year 1930 in the amounts of $637.50 and $112, respectively.

The principal issue is whether the Commissioner has established the insolvency of the Southern and Atlantic Telegraph Company and the Empire and Bay States Telegraph Company and has shown that he has...

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