1. Home
  2. Browse Decisions
  3. T.C.
  4. 57 T.C.
  5. 57 T.C. 705 (1972)
 

ESTATE OF PARK v. COMMISSIONER

Docket No. 2621-70.

57 T.C. 705 (1972)

ESTATE OF MABEL F. COLTON PARK, DECEASED, THE DETROIT BANK AND TRUST COMPANY, ADMINISTRATOR WITH WILL ANNEXED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 28, 1972.

Attorney(s) appearing for the Case

James E. Beall, for the petitioners.

James C. Lynch, for the respondent.

STERRETT, Judge:

The respondent determined a deficiency in the estate tax of the Estate of Mabel F. Colton Park in the amount of $1,505.59. Due to concessions the issues remaining for adjudication are:

(1) Whether the expenses incurred in connection with the sale of real estate were necessary to the administration of the estate so as to be deductible under section 2053(a), I.R.C. 1954,1 or, in the alternative, can such expenses...

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