Legal Opinion
Estate of Richards v. Commissioner
United States Tax Court
Decided October 4, 1965No. Docket No. 1608-63Unpublished
1Opinion of the Court
Estate of Stephen L. Richards, Deceased, Lynn S. Richards, Executor v. Commissioner.
Estate of Richards v. Commissioner
Docket No. 1608-63.
United States Tax Court
T.C. Memo 1965-263; 1965 Tax Ct. Memo LEXIS 65; 24 T.C.M. (CCH) 1436; T.C.M. (RIA) 65263;
October 4, 1965
Harold H. Hart, Newhouse Bldg., Salt Lake City, Utah, for the petitioner. D. Lee Stewart for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $31,685.08 in estate tax against the Estate of Stephen L. Richards. The only issue for decision is whether the value of a trust,…
2Cases cited8 opinions
- Helvering v. Mercantile-Commerce Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1940
- Chrysler v. CommissionerUnited States Tax Court · 1965
- Commission of Internal Revenue v. Dwight's EstateCourt of Appeals for the Second Circuit · 1953
- Estate of Douglass v. CommissionerUnited States Tax Court · 1943
- Commissioner of Internal Revenue v. DOUGLASS'ESTATECourt of Appeals for the Third Circuit · 1944
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