1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 22 (1955)
 

ESTATE OF UHL v. COMMISSIONER

Docket No. 53695.

25 T.C. 22 (1955)

ESTATE OF EDGAR M. UHL, DECEASED, THE NATIONAL CITY BANK OF EVANSVILLE, ADMINISTRATOR, WITH WILL ATTACHED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 17, 1955.

Attorney(s) appearing for the Case

Henry B. Walker, Esq., for the petitioner.

John L. Carey, Esq., for the respondent.

Respondent determined a deficiency in the estate tax of the petitioner in the amount of $10,292.87. Petitioner acquiesced in certain adjustments and paid additional taxes thereon in the amount of $297.86. The issue for decision is whether the respondent correctly determined that the entire corpus of a trust created by the petitioner's decedent was includible in the gross estate under section 811 (c) (1) (B) of the Internal Revenue Code of 1939.

FINDINGS OF FACT....

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