Legal Opinion
Harris v. Commissioner
United States Tax Court
Decided July 22, 1971No. Docket Nos. 1678-69, 2891-69Unpublished
1Opinion of the Court
Era Davis Harris and Fay Davis Clarke v. Commissioner.
Harris v. Commissioner
Docket Nos. 1678-69, 2891-69.
United States Tax Court
T.C. Memo 1971-172; 1971 Tax Ct. Memo LEXIS 158; 30 T.C.M. (CCH) 742; T.C.M. (RIA) 71172;
July 22, 1971, Filed
Tom James, 1018 United Fidelity Bldg., 75202 Peterson State Bank Bldg., Dallas, Tex., for the petitioners. Frederick B. Strothman, for the respondent.
STERRETT
Memorandum Findings of Fact and Opinion
STERRETT, Judge: Respondent determined a deficiency of $3,203.94 in Era Davis Harris' Federal gift taxes for the calendar year 1965. He also determined a deficiency…
2Cases cited14 opinions
- Arnold Van Den Wymelenberg, as of the Estate of Eleanor Van Den Wymelenberg, and Arnold Van Den Wymelenberg v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Saulsbury v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- M.T. Straight's Trust, Francis L. McCrea Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
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