Legal Opinion

Estate of Stallworth v. Commissioner

United States Tax Court

Decided August 30, 1957No. Docket No. 58140Unpublished

1Opinion of the Court

Estate of Blanchard Houston Stallworth, Sr., Deceased, B. H. Stallworth, Jr., and Daisy B. Stallworth, Executors 1 v. Commissioner.

Estate of Stallworth v. Commissioner

Docket No. 58140.

United States Tax Court

T.C. Memo 1957-168; 1957 Tax Ct. Memo LEXIS 85; 16 T.C.M. (CCH) 741; T.C.M. (RIA) 57168;

August 30, 1957

Vincent S. Lamb, Esq., and William S. Duke, Esq., First National Bank Building, Montgomery, Ala., for the petitioner. Frederick T. Carney, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in estate tax in the amount of $39,757.28.…

2Cases cited12 opinions

  1. Blair v. CommissionerSupreme Court of the United States · 1937
  2. Freuler v. HelveringSupreme Court of the United States · 1934
  3. Shedd v. CommissionerUnited States Tax Court · 1954
  4. Hoffenberg v. CommissionerUnited States Tax Court · 1954
  5. Hoglan v. MooreSupreme Court of Alabama · 1929

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