Legal Opinion
Estate of Stevens v. Commissioner
United States Tax Court
Decided June 5, 1964No. Docket No. 94063Unpublished
1Opinion of the Court
Estate of Julia I. Stevens, The Marine Trust Company of Western New York, Fred J. Inglehart and Irving A. Barrett, Executors v. Commissioner.
Estate of Stevens v. Commissioner
Docket No. 94063.
United States Tax Court
T.C. Memo 1964-154; 1964 Tax Ct. Memo LEXIS 180; 23 T.C.M. (CCH) 921; T.C.M. (RIA) 64154;
June 5, 1964
Gilbert J. Pedersen, Genesee Bldg., Buffalo, N. Y., for the petitioner. Philip Shurman, for the respondent.
WITHEY
Memorandum Opinion
WITHEY, Judge: The respondent determined a deficiency in the petitioner's estate tax in the amount of $17,123.17.
The sole issue presented for our…
2Cases cited19 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- In Re the Accounting of BuechnerNew York Court of Appeals · 1919
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- In re HornidgeNew York Surrogate's Court · 1929
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