Legal Opinion
Estate of Stoddard v. Commissioner
United States Tax Court
Decided June 30, 1975No. Docket No. 3797-73Unpublished
1Opinion of the Court
ESTATE OF HARRY G. STODDARD, deceased, ROBERT W. STODDARD AND PARIS FLETCHER, CO-EXECUTORS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Stoddard v. Commissioner
Docket No. 3797-73.
United States Tax Court
T.C. Memo 1975-207; 1975 Tax Ct. Memo LEXIS 155; 34 T.C.M. (CCH) 888; T.C.M. (RIA) 750207;
June 30, 1975, Filed
Phillips S. Davis and Carl J. Marold, for the Petitioners.
Barry J. Laterman, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION.
DRENNEN, Judge: Respondent determined a deficiency of $854,668.40 in the Federal estate tax due from the estate of…
2Cases cited3 opinions
- Messing v. CommissionerUnited States Tax Court · 1967
- Whittemore v. FitzpatrickDistrict Court, D. Connecticut · 1954
- South Carolina National Bank v. McLeodDistrict Court, D. South Carolina · 1966