Legal Opinion
Estate of Bath v. Comm'r
United States Tax Court
Decided April 15, 1975No. Docket No. 7277-70Unpublished
1Opinion of the Court
ESTATE OF GERTRUDE BATH, DECEASED, T. A. BATH, INDEPENDENT EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Estate of Bath v. Comm'r
Docket No. 7277-70.
United States Tax Court
T.C. Memo 1975-102; 1975 Tax Ct. Memo LEXIS 269; 34 T.C.M. (CCH) 493; T.C.M. (RIA) 750102;
April 15, 1975, Filed.
Robert Edwin Davis, for the petitioner.
Kenneth A. Little, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in estate tax of the Estate of Gertrude Bath, Deceased, T. A. Bath, Independent Executor, in the amount of $23,763.52.
The…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lyeth v. HoeySupreme Court of the United States · 1938
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Cotnam v. CommissionerUnited States Tax Court · 1957
- Estate of Abely v. CommissionerUnited States Tax Court · 1973
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