1. Home
  2. Browse Decisions
  3. T.C.
  4. 70 T.C.
  5. 70 T.C. 263 (1978)
 

ESTATE OF FENTON v. COMMISSIONER

Docket No. 10123-75.

70 T.C. 263 (1978)

ESTATE OF ROBERT G. FENTON DECEASED, MANUFACTURERS HANOVER TRUST CO., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 18, 1978.

Attorney(s) appearing for the Case

Karel Westerling, for the petitioner.

Theodore J. Kletnick, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal estate tax in the amount of $43,302.64. The sole issue for our decision is whether sections 2053(c)(1)(A)1 and 2043(b) apply to limit petitioner's claimed deduction under section 2053(a)(3) for decedent's former wife's claims against his estate.

FINDINGS OF FACT

All of the facts have been fully...

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