1. Home
  2. Browse Decisions
  3. T.C.
  4. 22 T.C.
  5. 22 T.C. 79 (1954)
 

ESTATE OF TRUST COMPANY v. COMMISSIONER

Docket No. 40426.

22 T.C. 79 (1954)

ESTATE OF THOMAS E. STEERE, RHODE ISLAND HOSPITAL TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 22, 1954.

Attorney(s) appearing for the Case

Thomas R. Wickersham, Esq., for the petitioner.

James H. McGowan, Esq., for the respondent.

OPINION.

RAUM, Judge:

The Commissioner determined a deficiency in the estate tax of petitioner in the amount of $239,530.83. By an amendment to his answer, the Commissioner claims an increase in such deficiency in the amount of $34,570.84. As a result of concessions by both parties, the sole remaining issue is the one raised by the Commissioner in the amendment to his answer. That issue is whether or not the decedent reserved the power to alter or...

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