Estate of Pridmore v. Commissioner
United States Tax Court
Decedent died testate March 8, 1955. The executor of the estate filed an estate tax return on September 26, 1956. Respondent determined higher values for certain real property and household furnishings than those reported in the return. Respondent also disallowed a portion of claimed deductions and determined an addition to tax for failure to file the estate tax return within the precribed time.
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Decedent died testate March 8, 1955. The executor of the estate filed an estate tax return on September 26, 1956. Respondent determined higher values for certain real property and household furnishings than those reported in the return. Respondent also disallowed a portion of claimed deductions and determined an addition to tax for failure to file the estate tax return within the precribed time. The items of expenditure claimed as deductions by petitioner were all approved by the probate court having jurisdiction of the estate. Held: (1) Respondent's determination as to the value of the real…
1Opinion of the Court
Estate of Minnie S. Pridmore, Deceased, Lee S. Jones, Executor v. Commissioner.
Estate of Pridmore v. Commissioner
Docket No. 72022.
United States Tax Court
T.C. Memo 1961-12; 1961 Tax Ct. Memo LEXIS 335; 20 T.C.M. (CCH) 47; T.C.M. (RIA) 61012;
January 24, 1961
Decedent died testate March 8, 1955. The executor of the estate filed an estate tax return on September 26, 1956. Respondent determined higher values for certain real property and household furnishings than those reported in the return. Respondent also disallowed a portion of claimed deductions and determined an addition to tax for failure…
2Cases cited13 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Farr v. CommissionerUnited States Tax Court · 1948
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Colonial Fabrics, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
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