1. Home
  2. Browse Decisions
  3. T.C.
  4. 57 T.C.
  5. 57 T.C. 643 (1972)
 

ESTATE OF KERDOLFF v. COMMISSIONER

Docket No. 6132-70.

57 T.C. 643 (1972)

ESTATE OF ETHEL R. KERDOLFF, DECEASED, ROSELEE KERDOLFF ENNIS, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 22, 1972.

Attorney(s) appearing for the Case

Claude R. Sanders, for the petitioner.

Edward G. Lavery, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's estate tax of $9,803.70. The only issue presented for our decision is whether, under section 2036 (a) (1),1 the value of a personal residence is includable in the value of the gross estate of Ethel R. Kerdolff.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation and any exhibits attached thereto are incorporated...

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