1. Home
  2. Browse Decisions
  3. T.C.
  4. 22 T.C.
  5. 22 T.C. 641 (1954)
 

ESTATE OF WHITE v. COMMISSIONER

Docket No. 43740.

22 T.C. 641 (1954)

ESTATE OF THOMAS J. WHITE, DECEASED, RAYMOND F. McCAULEY, VIRGINIA G. WHITE AND RALPH D. PAINE, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1954.

Attorney(s) appearing for the Case

Warren P. McGoldrick, Esq., for the petitioner.

Maurice E. Stark, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $27,666.14 in estate tax. The only issue for decision is whether the petitioner is entitled to a marital deduction. The parties have filed a stipulation of facts which is adopted as the findings of fact.

The decedent, Thomas J. White, died testate on July 9, 1948, while residing in the State of New York. He was survived by his widow...

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