1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 37 T.C.M.
  5. 37 T.C.M. 1318 (1978)
 

ESTATE OF GLADE v. COMMISSIONER

Docket No. 8957-76.

37 T.C.M. 1318 (1978)

T.C. Memo. 1978-316

Estate of William P. Glade by Mary Hatcher Glade, Co-Executrix and William P. Glade, Jr., Co-Executor v. Commissioner.

United States Tax Court.

Filed August 14, 1978.

Attorney(s) appearing for the Case

David O. Smith, Commerce Building, 18th floor, Ft. Worth, Tex., for the petitioner. Robert M. Smith and William P. Hardeman, for the respondent.

Memorandum Opinion

CHABOT, Judge:*

Respondent determined a deficiency of $16,673.06 in estate tax for the Estate of William P. Glade. The only issue presented for our consideration is whether there should be included in decedent's gross estate under section 20421 some part of the proceeds of two insurance policies on decedent's life, or, in the alternative, whether there should be included in decedent...

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