Legal Opinion
Estate of Anderson v. Commissioner
United States Tax Court
Decided June 5, 1972No. Docket No. 5330-70 SCUnpublished
1Opinion of the Court
Estate of J. Macfie Anderson, Deceased, Ruth Kerr Anderson, Executrix, and J. Macfie Anderson, Jr., Executor v. Commissioner.
Estate of Anderson v. Commissioner
Docket No. 5330-70 SC.
United States Tax Court
T.C. Memo 1972-125; 1972 Tax Ct. Memo LEXIS 131; 31 T.C.M. (CCH) 502; T.C.M. (RIA) 72125;
June 5, 1972
A. C. Clarkson, Jr., 1332 Pickens, Columbia, S.C., for the petitioners. Dudley W. Taylor, for the respondent.
FEATHERSTON
Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge: Respondent determined a deficiency in the estate tax of J. Macfie Anderson, deceased, in the amount of $473.30. In…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Estate of Cora R. Fitts, Deceased, J. Russel Fitts and Frank E. Tyler, Co-Executors v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- Mathews v. United StatesDistrict Court, E.D. New York · 1964
- C. G. Meaker Co. v. CommissionerUnited States Tax Court · 1951
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