1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 673 (1955)
 

ESTATE OF STREET v. COMMISSIONER

Docket No. 51267.

25 T.C. 673 (1955)

ESTATE OF ALLEN CLYDE STREET, ALSO KNOWN AS CLYDE STREET, DECEASED, LOTTIE JANE STREET, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1955.

Attorney(s) appearing for the Case

W. W. Wallace, Esq., for the petitioner.

Arthur Clark, Jr., Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The Commissioner refused to allow the marital deduction in petitioner estate and determined a deficiency in estate tax in the sum of $25,275.34.

Lottie Jane Street, executrix of the Estate of Allen Clyde Street, and deceased's widow, filed an estate tax return with the collector of internal revenue for the sixth collection district of California. In this return the executrix took a marital deduction, stating therein...

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