1. Home
  2. Browse Decisions
  3. T.C.
  4. 51 T.C.
  5. 51 T.C. 140 (1968)
 

ESTATE OF ROGER v. COMMISSIONER

Docket Nos. 3232-67, 3233-67.

51 T.C. 140 (1968)

ESTATE OF ROGER M. CHOWN, DECEASED, HOWARD B. SOMERS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ESTATE OF HARRIET H. CHOWN, DECEASED, HOWARD B. SOMERS, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 23, 1968.

Attorney(s) appearing for the Case

H. Myron Gleason, for the petitioners.

John D. Picco, for the respondent.

OPINION

TIETJENS, Judge:

The Commissioner determined deficiencies in estate tax for the taxable year 1964 in the amounts of $29,488.14 and $27,045.81, respectively, for the separate estates of Roger M. Chown and Harriet H. Chown, deceased.

The deficiencies were determined by including in the gross estates of both decedents $102,389.40, representing the proceeds of a life insurance policy owned by Harriet H. Chown and insuring Roger M. Chown...

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