Legal Opinion
Estate of Helen M. McClure v. United States
United States Court of Claims
Decided April 7, 1961No. 276-59PublishedCited by 4 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff estate claims that $2,-107.47 of the Federal estate taxes which it was required to pay, should not have been assessed and collected from it, and should be refunded. The estate claimed a certain deduction on Schedule K of its estate tax return. The Commissioner of Internal Revenue disallowed the deduction, and thereby added the $2,107.47 to the tax. Our question is whether the Commissioner was right in disallowing the deduction. The facts have been stipulated.
The decedent, Mrs. Helen M. McClure, a resident of the State of Maryland, died on November 17, 1956, leaving…
2Cases cited5 opinions
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Phillips-Jones Corp. v. ParmleySupreme Court of the United States · 1937
- Cunningham v. CunninghamCourt of Appeals of Maryland · 1930
- Brady v. BradyCourt of Appeals of Maryland · 1909
- Moore v. United StatesUnited States Court of Claims · 1941
3Cited by4 opinions
- Certain Underwriters at Lloyd's, London v. CoopermanSupreme Court of Connecticut · 2008
- Rosen v. United StatesDistrict Court, E.D. Pennsylvania · 1975
- Tishman Realty & Construction Co. v. SchmittCivil Court of the City of New York · 1972
- Allen Johnson, Administrator D/b/n C.T.A. Of the Estate of Eleanor Brazelton v. United StatesCourt of Appeals for the Fourth Circuit · 1984