SPAULDING v. COMMISSIONER

Docket Nos. 50395, 52050, 52055.

27 T.C. 479 (1956)

MARVA TROTTER BARROW SPAULDING, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 12, 1956.


Attorney(s) appearing for the Case

Arthur J. Wilson, C. P. A., for the petitioner in Docket No. 50395.

Aaron H. Payne, Esq., and Julian B. Wilkins, Esq., for the petitioners in Docket Nos. 52050 and 52055.

Thomas J. Donnelly, Jr., Esq., and John E. Owens, Esq., for the respondent.


PIERCE, Judge:

The respondent determined transferee liabilities in respect of income taxes, and also deficiencies in gift tax and additions to gift tax for failure to file returns, as follows:

                                        TRANSFEREE LIABILITY.

------------------------------------------------------------------------------------------------------
                                  |   Year  ...

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