1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 1609 (1976)
 

ESTATE OF HAMILTON v. COMMISSIONER

Docket No. 7861-73.

35 T.C.M. 1609 (1976)

T.C. Memo. 1976-354

Estate of Kenneth Hamilton, Deceased, by Mary H. Alvord, Executrix v. Commissioner.

United States Tax Court.

Filed November 22, 1976.

Attorney(s) appearing for the Case

Harrison F. Durand, 744 Broad St., Newark, N.J., for the petitioner. Carolyn J. Chabora, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined an estate tax deficiency in the amount of $50,592.24.

The issue for decision is whether a remainder interest created by an article in the will of decedent's uncle is includable in decedent's gross estate.

All of the facts having been stipulated, they and the exhibits attached thereto are incorporated herein by this reference.

Petitioner, Mary H. Alvord, is the Executrix of...

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