1. Home
  2. Browse Decisions
  3. T.C.
  4. 26 T.C.
  5. 26 T.C. 253 (1956)
 

ESTATE OF CHISHOLM v. COMMISSIONER

Docket Nos. 51842, 54514.

26 T.C. 253 (1956)

ESTATE OF LAURA BROWN CHISHOLM, THE CLEVELAND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF HARVEY H. BROWN, JR., THE CLEVELAND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 11, 1956.

Attorney(s) appearing for the Case

Horace Andrews, Esq., and Lad J. Roth, Esq., for the petitioners.

James F. Kennedy, Jr., Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in estate tax of $18,406.79 in the case of the Estate of Laura Brown Chisholm and one of $21,666.13 in the Estate of Harvey H. Brown, Jr. The main issue, common to both cases, is whether property is to be included in each estate under section 811 (f). A further issue in the Brown case is whether an income tax overpayment shown on the joint income tax return of Harvey H. Brown, Jr.,...

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