Legal Opinion

Estate of Frederick C. Hodgdon v. Commissioner

United States Tax Court

Decided August 25, 1952No. Docket No. 33828Unpublished

1Opinion of the Court

Estate of Frederick C. Hodgdon, Deceased, the New York Trust Company, One of the Executors of Said Estate v. Commissioner.

Estate of Frederick C. Hodgdon v. Commissioner

Docket No. 33828.

United States Tax Court

1952 Tax Ct. Memo LEXIS 104; 11 T.C.M. (CCH) 898; T.C.M. (RIA) 52259;

August 25, 1952

William A. Pallme, Esq., 52 William St., New York, N. Y., for the petitioner. Robert J. McDonough, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Petitioner seeks redetermination of a deficiency in estate tax of $8,817.74. Certain issues have been settled between the…

2Cases cited5 opinions

  1. Robinette v. HelveringSupreme Court of the United States · 1943
  2. Taft v. CommissionerUnited States Board of Tax Appeals · 1935
  3. Weiser v. CommissionerUnited States Board of Tax Appeals · 1939
  4. In re McClellandNew York Surrogate's Court · 1929
  5. Wood v. CommissionerUnited States Board of Tax Appeals · 1932

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