Legal Opinion

Estate of Vogel v. Commissioner

United States Tax Court

Decided July 11, 1977No. Docket No. 10636-75Unpublished

1Opinion of the Court

ESTATE OF ANTONIA B. VOGEL, Deceased, HENRY N. SOMSEN, JR. EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Vogel v. Commissioner

Docket No. 10636-75.

United States Tax Court

T.C. Memo 1977-209; 1977 Tax Ct. Memo LEXIS 230; 36 T.C.M. (CCH) 875; T.C.M. (RIA) 770209;

July 11, 1977, Filed

John A. Gaberino, Jr., for the petitioner.

Osmun R. Latrobe, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined a deficiency of $40,399.73 in the Federal estate tax of the Estate of Antonia B. Vogel. The sole issue for decision is…

2Cases cited7 opinions

  1. Chrysler v. CommissionerUnited States Tax Court · 1965
  2. Estate of Jack F. Chrysler, Edith B. Carr, John W. Drye, Jr. And Manufacturers Hanover Trust Company, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
  3. Stuit v. CommissionerUnited States Tax Court · 1970
  4. Dorothy Stuit, Transferee and Estate of Jennie Vanderpoel, Deceased, Dorothy Stuit v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
  5. Estate of Prudowsky v. CommissionerUnited States Tax Court · 1971

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