1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 40 T.C.M.
  5. 40 T.C.M. 1028 (1980)
 

ESTATE OF McCAMMON v. COMMISSIONER

Docket No. 13633-78.

40 T.C.M. 1028 (1980)

T.C. Memo. 1980-327

Estate of John A. McCammon, Deceased, Elsie L. McCammon, Executrix v. Commissioner.

United States Tax Court.

Filed August 20, 1980.

Attorney(s) appearing for the Case

Maury M. Tepper, 6162 Salem Road, Cincinnati, Ohio, for the petitioner. Nancy B. Herbert, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal estate tax against petitioner in the amount of $15,350.74. After settlement of several issues, the issue remaining for decision1 is whether funds withdrawn by decedent's wife from a joint savings account established by decedent and his wife with decedent's funds are includible in the value of decedent's gross estate under section...

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