1. Home
  2. Browse Decisions
  3. T.C.
  4. 23 T.C.
  5. 23 T.C. 911 (1955)
 

ESTATE OF BOWERS v. COMMISSIONER

Docket No. 37909.

23 T.C. 911 (1955)

ESTATE OF CHESTER H. BOWERS, DECEASED, SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 21, 1955.

Attorney(s) appearing for the Case

Wilson B. Copes, Esq., for the petitioner.

George E. Constable, Esq., for the respondent.

The Commissioner determined a deficiency in the estate tax in the amount of $14,413.29. Respondent's adjustment decreasing the marital deduction was not contested. The sole issue for decision is whether the Commissioner correctly determined that the proceeds of two insurance policies which were made available to decedent's divorced spouse were includible in decedent's gross estate, and that the estate was not entitled to an offsetting deduction.

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