1. Home
  2. Browse Decisions
  3. T.C.
  4. 34 T.C.
  5. 34 T.C. 1059 (1960)
 

BRADFORD v. COMMISSIONER

Docket No. 70401.

34 T.C. 1059 (1960)

ELEANOR A. BRADFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 1960.

Attorney(s) appearing for the Case

William Waller, Esq., and Lawrence Dortch, Esq., for the petitioner.

Jack D. Yarbrough, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in gift tax against petitioner and an addition to the tax under section 291, I.R.C. 1939, for the year 1938 in the respective amounts of $29,025 and $7,256.25. The deficiency and addition to tax were subsequently corrected to $14,850 and $3,712.50, respectively.

The single issue is whether petitioner's substitution of her promissory note in the amount of $205...

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