1. Home
  2. Browse Decisions
  3. T.C.
  4. 27 T.C.
  5. 27 T.C. 863 (1957)
 

ESTATE OF JAEGER v. COMMISSIONER

Docket No. 59064.

27 T.C. 863 (1957)

ESTATE OF ROSE GERBER JAEGER, CARL F. GRAF, ADMINISTRATOR W. W. A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1957.

Attorney(s) appearing for the Case

Eugene W. Butler, Esq., and Paul Thomas Key, Esq., for the petitioner.

John J. Larkin, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $4,862.98.

The only question for decision is whether the Commissioner properly determined the amount of the marital deduction under section 812 (e) (1) (E), Internal Revenue Code of 1939, by reducing the claimed deduction by the surviving spouse's pro rata share of the Federal estate tax.

All of...

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