Legal Opinion
Estate of Alexander K. Sessoms, Liberty Nat'l Bank & Trust Co. v. Commissioner
United States Tax Court
Decided December 12, 1949No. Docket No. 19902Unpublished
1Opinion of the Court
Estate of Alexander K. Sessoms, The Liberty National Bank & Trust Company of Savannah and Frank S. Sessoms, Executors v. Commissioner.
Estate of Alexander K. Sessoms, Liberty Nat'l Bank & Trust Co. v. Commissioner
Docket No. 19902.
United States Tax Court
1949 Tax Ct. Memo LEXIS 15; 8 T.C.M. (CCH) 1056; T.C.M. (RIA) 49286;
December 12, 1949
Q. L. Garrett, Esq., Waycross, Ga., and A. L. Lawton, Jr., Esq., for the petitioner. F. L. Van Haaften, Esq., for the respondent.
KERN
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $127,727.58 in estate tax liability.
The…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Sherman v. CommissionerUnited States Tax Court · 1947
- Larkin v. CommissionerUnited States Tax Court · 1949
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