1. Home
  2. Browse Decisions
  3. T.C.
  4. 34 T.C.
  5. 34 T.C. 144 (1960)
 

ESTATE OF ROSENTHAL v. COMMISSIONER

Docket No. 77181.

34 T.C. 144 (1960)

ESTATE OF ERNESTINA ROSENTHAL, DECEASED, JAMES ROSENTHAL AND WILBERT ROSENTHAL, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1960.

Attorney(s) appearing for the Case

James D. Long, Esq., for the petitioner.

Conley G. Wilkerson, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency in estate tax liability of $996.97.

The only question for decision is whether the powers to appoint the proceeds of certain life insurance policies possessed by decedent at the date of her death, June 20, 1956, were created after October 21, 1942. If they were created after that date the proceeds would be includible in her gross estate as determined by the Commissioner.

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