1. Home
  2. Browse Decisions
  3. T.C.
  4. 33 T.C.
  5. 33 T.C. 440 (1959)
 

FIORITO v. COMMISSIONER

Docket No. 68409.

33 T.C. 440 (1959)

ANGELA FIORITO, EXECUTRIX OF THE ESTATE OF NICOLO FIORITO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

Joseph A. Barto, Esq., for the petitioner.

Norman H. McNeil, Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined a deficiency in estate tax due from the estate of Nicolo Fiorito in the amount of $16,523.62.

The only issue left for us to decide is whether respondent erred in determining the value of decedent's interest in a partnership known as N. Fiorito Company to be his pro rata share of the fair market value of the partnership net assets as of the date of decedent's death rather than the option price...

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