1. Home
  2. Browse Decisions
  3. T.C.
  4. 64 T.C.
  5. 64 T.C. 499 (1975)
 

ESTATE OF HOLLAND v. COMMISSIONER

Docket No. 4226-73.

64 T.C. 499 (1975)

ESTATE OF YALE C. HOLLAND, DECEASED, GERTRUDE CAPSER HOLLAND, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1975.

Attorney(s) appearing for the Case

C. E. Heaney, Jr., and Jeffrey D. Toberer, for the petitioner.

Ronald M. Frykberg, for the respondent.

OPINION

DAWSON, Chief Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $92,224.46. We must decide whether certain property interests passing to the widow of Yale C. Holland qualify for the marital deduction under section 2056, I.R.C. 1954.1 In addition, we must determine the admissibility of certain evidence submitted by petitioner and objected to by the respondent.

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