1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 33 T.C.M.
  5. 33 T.C.M. 476 (1974)
 

ESTATE OF CHRISTIE v. COMMISSIONER

Docket No. 5464-71.

33 T.C.M. 476 (1974)

T.C. Memo. 1974-95

Estate of Marion Christie, Deceased, Walter Christie, Executor v. Commissioner.

United States Tax Court.

Filed April 18, 1974.

Attorney(s) appearing for the Case

Jerome F. Woods, for the petitioner. John P. Reis, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $5,251.04. The sole question presented for decision is the fair market value on the applicable valuation date of certain bank stock owned by decedent at her death.

Findings of Fact

Some of the facts have been stipulated, and such facts and exhibits attached thereto are incorporated herein by this reference...

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