Legal Opinion
Estate of Mouat v. Commissioner
United States Tax Court
Decided October 27, 1964No. Docket No. 3156-62UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Grace Mouat by Malcolm P. Mouat as executor v. Commissioner.
Estate of Mouat v. Commissioner
Docket No. 3156-62.
United States Tax Court
T.C. Memo 1964-282; 1964 Tax Ct. Memo LEXIS 57; 23 T.C.M. (CCH) 1717; T.C.M. (RIA) 64282;
October 27, 1964
Malcolm P. Mouat (executor), for the petitioner. Rex A. Guest, for the respondent.
FAY
Memorandum Opinion
FAY, Judge: The Commissioner determined a deficiency of $10,461.16 in estate tax. The only issue for decision 1 is whether a fractional residuary educational bequest should be computed without regard to the Federal estate tax.
All of the facts have…
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- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
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3Cited by1 opinion
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