1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 31 T.C.M.
  5. 31 T.C.M. 1134 (1972)
 

BUCK v. COMMISSIONER

Docket No. 2106-70.

31 T.C.M. 1134 (1972)

T.C. Memo. 1972-231

Mary C. Buck, Deceased, Mary Angiela Mason, Executrix v. Commissioner.

United States Tax Court.

Filed November 20, 1972.

Attorney(s) appearing for the Case

Henry Gelles, 6 Pleasant St., Peru, N.Y., for the petitioner. Ronald A. Wagenheim, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the gift tax liability of the estate of Mary C. Buck as follows:

  Year              Deficiency

  1957 ..........   $  855.04
  1958 ..........      535.92
  1959 ..........      367.50
  1960 ..........      210.00
  1961 ..........      662.06
  1962 ..........      451.47
  1963 ..........      405.00
                    _________
      Total ..... ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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