Legal Opinion

Estate of Deaktor v. Commissioner

United States Tax Court

Decided August 31, 1966No. Docket No. 4394-65Unpublished

1Opinion of the Court

Estate of Harvey Deaktor, Deceased, Sidney Baker, Charles Deaktor and Western Pennsylvania National Bank, Executors v. Commissioner. *

Estate of Deaktor v. Commissioner

Docket No. 4394-65.

United States Tax Court

T.C. Memo 1966-194; 1966 Tax Ct. Memo LEXIS 90; 25 T.C.M. (CCH) 992; T.C.M. (RIA) 66194;

August 31, 1966

Kalman A. Goldring, Jones Law Bldg., Pittsburgh, Pa., for the petitioners. Hobart Richey, for the respondent.

DAWSON

Memorandum Opinion

DAWSON, Judge: Respondent determined a deficiency in estate tax against the Estate of Harvey Deaktor in the amount of $26,736.18. 1

Several issues have…

2Cases cited6 opinions

  1. Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
  2. United States v. O'MALLEYSupreme Court of the United States · 1966
  3. Lober v. United StatesSupreme Court of the United States · 1953
  4. Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
  5. John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964

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