Legal Opinion
Estate of Schmitt v. Commissioner
United States Tax Court
Decided June 16, 1955No. Docket No. 46749UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Joseph A. Schmitt, Deceased, The First National Bank of Portland, Executor v. Commissioner.
Estate of Schmitt v. Commissioner
Docket No. 46749.
United States Tax Court
T.C. Memo 1955-155; 1955 Tax Ct. Memo LEXIS 182; 14 T.C.M. (CCH) 579; T.C.M. (RIA) 55155;
June 16, 1955
Frederick H. Torp, Esq., Yeon Building, Portland, Ore., for the petitioner. John D. Picco, Esq., for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The respondent has determined a deficiency of $18,397.23 in the petitioner's estate tax liability. The deficiency results from the disallowance by the respondent of…
2Cases cited12 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Jennings v. CommissionerUnited States Tax Court · 1948
- Jack v. CommissionerUnited States Tax Court · 1946
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973