Estate of J. Fred Lohman v. Commissioner
United States Tax Court
1. Held, certain gifts were not made in contemplation of death. 2. Deduction of executors' fees approved. 3. Reasonable amount for attorney's fees not yet paid by executors or allowed by the court, fixed and allowed.
1Opinion of the Court
Estate of J. Fred Lohman, Sr., Deceased, J. Fred Lohman, Jr. and Anna A. Lohman, Executors v. Commissioner.
Estate of J. Fred Lohman v. Commissioner
Docket No. 9487.
United States Tax Court
1947 Tax Ct. Memo LEXIS 77; 6 T.C.M. (CCH) 1071; T.C.M. (RIA) 47271;
October 3, 1947
1. Held, certain gifts were not made in contemplation of death.
2. Deduction of executors' fees approved.
3. Reasonable amount for attorney's fees not yet paid by executors or allowed by the court, fixed and allowed.
Moses Kaplan, Esq., for the petitioners. J. Richard Riggles, Jr., Esq., for the respondent.
VAN FOSSAN
Memorandum…
2Cases cited17 opinions
- United States v. WellsSupreme Court of the United States · 1931
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
- Bensel v. CommissionerUnited States Board of Tax Appeals · 1937
- In Re the Estate of CrouseNew York Court of Appeals · 1927
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