Legal Opinion
Estate of Morris v. Commissioner
United States Tax Court
Decided August 30, 1966No. Docket No. 1615-64UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Mary E. Morris, Jr., Hazel J. Doyle, Executrix v. Commissioner.
Estate of Morris v. Commissioner
Docket No. 1615-64.
United States Tax Court
T.C. Memo 1966-191; 1966 Tax Ct. Memo LEXIS 92; 25 T.C.M. (CCH) 974; T.C.M. (RIA) 66191;
August 30, 1966
Edward S. Bentley, for the petitioner. Robert D. Whoriskey, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $105,024.04.
The issues for decision are:(1) Whether in determining the charitable deduction for amounts passing to residuary…
2Cases cited25 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Harrison v. Northern Trust Co.Supreme Court of the United States · 1943
- Helvering v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1942
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
20 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Burgess v. CommissionerUnited States Tax Court · 1979