Legal Opinion
Estate of Jones v. Commissioner
United States Tax Court
Decided February 5, 1944No. Docket No. 112593UnpublishedCited by 2 opinions
1Opinion of the Court
Estate of William T. Jones, Deceased, by O. H. Moberly, William T. Jones, Jr., Ida M. Jones, Executors v. Commissioner.
Estate of Jones v. Commissioner
Docket No. 112593.
United States Tax Court
1944 Tax Ct. Memo LEXIS 381; 3 T.C.M. (CCH) 97; T.C.M. (RIA) 44028;
February 5, 1944
William H. Biggs, Esq., 319 N. Fourth St., St. Louis, Mo., for the petitioners. Richard A. Jennings, Esq., for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income tax of decedent for the year 1940 in the sum of $3,394.52. Several errors were alleged in the petition, but…
2Cases cited1 opinion
- Carter v. CommissionerUnited States Board of Tax Appeals · 1937
3Cited by2 opinions
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Swiren v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950