Estate of Adams v. Commissioner
United States Tax Court
Held: No part of the value of the Iowa real property involved is includible in the gross estate of the decedent, Nettie M. Adams, under the provisions of Section 811(c)(1), I.R.C. of 1939.
1Opinion of the Court
Estate of Nettie M. Adams, John Q. Adams, Sr., William P. Adams, II, and John Q. Adams, Jr., Executors v. Commissioner.
Estate of Adams v. Commissioner
Docket No. 57478.
United States Tax Court
T.C. Memo 1957-246; 1957 Tax Ct. Memo LEXIS 4; 16 T.C.M. (CCH) 1130; T.C.M. (RIA) 57246;
December 31, 1957
Held: No part of the value of the Iowa real property involved is includible in the gross estate of the decedent, Nettie M. Adams, under the provisions of Section 811(c)(1), I.R.C. of 1939.
Calvin F. Selfridge, Esq., 120 West Adams Street, Chicago, Ill., and Sheldon Lee, Esq., for the petitioner. Andrew…
2Cases cited22 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Tyler v. United StatesSupreme Court of the United States · 1930
- Campbell v. DunkelbergerSupreme Court of Iowa · 1915
- Jensen v. NelsonSupreme Court of Iowa · 1945
- Daugherty v. DaughertySupreme Court of Iowa · 1886
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