Legal Opinion

Estate of McCauley v. Commissioner

United States Tax Court

Decided May 24, 1965No. Docket No. 4089-63Unpublished

1Opinion of the Court

Estate of Bond Sneed McCauley, Deceased, Duane Bolze, Special Administrator, and C. F. McCauley v. Commissioner.

Estate of McCauley v. Commissioner

Docket No. 4089-63.

United States Tax Court

T.C. Memo 1965-139; 1965 Tax Ct. Memo LEXIS 190; 24 T.C.M. (CCH) 742; T.C.M. (RIA) 65139;

May 24, 1965

Clarence E. Kendall, Bank of the Southwest Bldg., Houston, Tex., for the petitioners. Martin J. Nash, for the respondent.

FAY

Memorandum Opinion

FAY, Judge: Respondent determined a deficiency in the petitioners' income tax for the taxable year 1959 in the amount of $7,266.81. The parties have disposed of certain…

2Cases cited8 opinions

  1. Allen v. SeligCourt of Appeals for the Fifth Circuit · 1952
  2. Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
  3. Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
  4. Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
  5. Ruoff v. CommissionerUnited States Tax Court · 1958

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