Legal Opinion

Estate of William L. Belknap v. Commissioner

United States Tax Court

Decided August 20, 1951No. Docket Nos. 23842, 23843, 23844, 23845UnpublishedCited by 1 opinion

1Opinion of the Court

Estate of William L. Belknap, deceased, William L. Belknap, 3rd, and Anna Berggren Anderson, executors et al. 1 v. Commissioner.

Estate of William L. Belknap v. Commissioner

Docket Nos. 23842, 23843, 23844, 23845.

United States Tax Court

1951 Tax Ct. Memo LEXIS 134; 10 T.C.M. (CCH) 769; T.C.M. (RIA) 51243;

August 20, 1951

Stanley Worth, Esq., 404 Transportation Bldg., Washington 6, D.C., for the petitioners. Paul Lipton, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined an estate tax deficiency against the Estate of William L. Belknap, and…

2Cases cited7 opinions

  1. United States v. WellsSupreme Court of the United States · 1931
  2. Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
  3. Holland v. CommissionerUnited States Tax Court · 1943
  4. Scott v. McCannCourt of Appeals of Maryland · 1892
  5. Gass v. StinsonU.S. Circuit Court for the District of Massachusetts · 1837

2 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Duncan v. United StatesDistrict Court, D. Massachusetts · 1957

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