Legal Opinion
Estate of Shields v. Commissioner
United States Tax Court
Decided February 11, 1943No. Docket No. 110167UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Francis H. Shields, Deceased, The Pennsylvania Company for Insurance on Lives and Granting Annuities and Greta Carter Shields, Executors v. Commissioner.
Estate of Shields v. Commissioner
Docket No. 110167.
United States Tax Court
1943 Tax Ct. Memo LEXIS 456; 1 T.C.M. (CCH) 585; T.C.M. (RIA) 43074;
February 11, 1943
Joseph A. Lamorelle, Esq., 2301 Packard Bldg., Philadelphia, Pa., for the petitioners. Lewis S. Pendleton, Esq., for the respondent.
HILL
Memorandum Opinion
HILL, Judge: The Commissioner determined a deficiency of $823.22 in estate tax. That determination was premised principally…
2Cases cited9 opinions
- Danforth v. CommissionerUnited States Board of Tax Appeals · 1930
- Igleheart v. CommissionerUnited States Board of Tax Appeals · 1933
- Ballinger v. CommissionerUnited States Board of Tax Appeals · 1931
- Cain v. CommissionerUnited States Board of Tax Appeals · 1941
- Dobrzensky v. CommissionerUnited States Board of Tax Appeals · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Commercial Nat. Bank & Trust Co. of NY v. JohnsonDistrict Court, S.D. New York · 1954