Legal Opinion

Estate of Baldwin v. Commissioner

United States Tax Court

Decided March 29, 1961No. Docket No. 9446UnpublishedCited by 1 opinion

I. Arithmetic mistake in Issue 25 corrected. II. Value of cause of action in petitioner's favor redetermined (Issue 12).

1Opinion of the Court

Estate of Isaac W. Baldwin, Deceased, Florence E. Baldwin and George A. Baldwin, Executors v. Commissioner.

Estate of Baldwin v. Commissioner

Docket No. 9446.

United States Tax Court

T.C. Memo 1961-89; 1961 Tax Ct. Memo LEXIS 263; 20 T.C.M. (CCH) 399; T.C.M. (RIA) 61089;

March 29, 1961

I. Arithmetic mistake in Issue 25 corrected.

II. Value of cause of action in petitioner's favor redetermined (Issue 12).

Allen H. Gardner, Esq., for the petitioner. Albert J. O'Connor, Esq., for the respondent.

FORRESTER

Supplemental Memorandum Findings of Fact and Opinion

FORRESTER, Judge: Following the filing of the…

2Cases cited13 opinions

  1. Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
  2. Burnet v. LoganSupreme Court of the United States · 1931
  3. Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
  4. Montana Railway Co. v. WarrenSupreme Court of the United States · 1890
  5. United States v. Harry J. Alker, Jr.Court of Appeals for the Third Circuit · 1958

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3Cited by1 opinion

  1. American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1979

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