1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 34 T.C.M.
  5. 34 T.C.M. 332 (1975)
 

ESTATE OF BAUMBERGER v. COMMISSIONER

Docket No. 8137-72.

34 T.C.M. 332 (1975)

T.C. Memo. 1975-61

Estate of Charles C. Baumberger, Jr., Deceased, Bexar County National Bank of San Antonio and E.A. Baetz, Independent Executors v. Commissioner.

United States Tax Court.

Filed March 18, 1975.

Attorney(s) appearing for the Case

Travis M. Moursund, 2515 McCullough Ave., San Antonio, Tex., for the petitioners. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined a deficiency, of $1,173,084.34 in the Federal estate tax of petitioner. Certain issues having been conceded, it remains for us to decide the amount deductible from the gross estate under section 2055, Internal Revenue Code of 1954, as amended,1 in determining the taxable estate.

Findings of Fact

The stipulation of facts and exhibits...

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