Legal Opinion

Estate of Reuben J. Freed v. Commissioner

United States Tax Court

Decided February 27, 1947No. Docket No. 6898UnpublishedCited by 1 opinion

1Opinion of the Court

Estate of Reuben J. Freed, Deceased, Quakertown Trust Company, Executor v. Commissioner.

Estate of Reuben J. Freed v. Commissioner

Docket No. 6898.

United States Tax Court

1947 Tax Ct. Memo LEXIS 291; 6 T.C.M. (CCH) 216; T.C.M. (RIA) 47048;

February 27, 1947

Early L. Gilbert, C.P.A., Lansdale, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The Commissioner has determined a deficiency in estate tax in the amount of $9,626.36. The deficiency results from several adjustments made by the respondent, several of which are…

2Cases cited5 opinions

  1. Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
  2. Huntington v. CommissionerUnited States Board of Tax Appeals · 1937
  3. Cardeza v. CommissionerUnited States Tax Court · 1945
  4. Young's EstateSupreme Court of Pennsylvania · 1902
  5. Camp Wolters Land Co. v. CommissionerUnited States Tax Court · 1945

3Cited by1 opinion

  1. Fidelity-Philadelphia Trust Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1954

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