1. Home
  2. Browse Decisions
  3. T.C.
  4. 40 T.C.
  5. 40 T.C. 459 (1963)
 

ESTATE OF ESPOSITO v. COMMISSIONER

Docket No. 92346.

40 T.C. 459 (1963)

ESTATE OF JOSEPH R. ESPOSITO, ERWIN BRUCE HALLETT, JAMES BECKETT AND RUSSELL GOWANS, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 31, 1963.

Attorney(s) appearing for the Case

William E. Bardusch, Jr., for the petitioner.

Philip Shurman and Robert D. Whoriskey, for the respondent.

OPINION

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of the petitioner of $14,172.59 for the period August 6 to December 31, 1957, and $67,649 for 1958, by disallowing claimed charitable deductions. The issue in the case changed materially with the filing of the Commissioner's brief in which he concedes that the charitable deduction claimed by the petitioner on its 1958 return was deductible and now contends that the charitable...

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