Legal Opinion
Buck v. Commissioner
United States Tax Court
Decided November 20, 1972No. Docket No. 2106-70Unpublished
1Opinion of the Court
MARY C. BUCK, DECEASED, MARY ANGIELA MASON, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Buck v. Commissioner
Docket No. 2106-70.
United States Tax Court
T.C. Memo 1972-231; 1972 Tax Ct. Memo LEXIS 25; 31 T.C.M. (CCH) 1134; T.C.M. (RIA) 72231;
November 20, 1972, Filed
Henry Gelles, for the petitioner.
Ronald A. Wagenheim, for the respondent.
TIETJENS
MEMORANDUM OPINION
TIETJENS, Judge: The Commissioner determined deficiencies in the gift tax liability of the estate of Mary C. Buck as follow:
Year
Deficiency
1957
$ 855.04
1958
535.92
1959
367.50
1960
210.00
1961
662.06
1962
451.47
1963
405.00
Tot…
2Cases cited6 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Herr v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Arlean I. Herr, in No. 13,811, and Robert F. Herr, in No. 13,812Court of Appeals for the Third Circuit · 1962
- Briggs v. CommissionerUnited States Tax Court · 1960
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