1. Home
  2. Browse Decisions
  3. T.C.
  4. 39 T.C.
  5. 39 T.C. 925 (1963)
 

ESTATE OF WADEWITZ v. COMMISSIONER

Docket Nos. 82859, 93085.

39 T.C. 925 (1963)

ESTATE OF EDWARD H. WADEWITZ, DECEASED, ROBERT S. CALLENDER, WYNNEFRED W. CALLENDER, CAMILLE M. WADEWITZ, AND FIRST NATIONAL BANK AND TRUST COMPANY OF RACINE, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NETTIE J. WADEWITZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1963.

Attorney(s) appearing for the Case

William F. Kolbe, Esq., and Leo C. Duersten, Esq., for the petitioners.

Rex A. Guest, Esq., for the respondent.

WITHEY, Judge:

The respondent determined a deficiency in estate tax in the Estate of Edward H. Wadewitz in the amount of $41,592.68 and this petitioner claims an overpayment in estate tax in the amount of $86,057.88. A deficiency in the income tax of Nettie J. Wadewitz has been determined in the amount of $4,030.54 for the taxable year 1957.

The issues presented for our decision are (1) whether the value of a retirement contract is includable in the...

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