Legal Opinion
Estate of Boyce v. Commissioner
United States Tax Court
Decided September 21, 1972No. Docket No. 367-70Unpublished
1Opinion of the Court
Estate of Marguerite K. Boyce, Victor R. Wolder and Manufactures Hanover Trust Company, Executors v. Commissioner.
Estate of Boyce v. Commissioner
Docket No. 367-70.
United States Tax Court
T.C. Memo 1972-204; 1972 Tax Ct. Memo LEXIS 53; 31 T.C.M. (CCH) 1017; T.C.M. (RIA) 72204;
September 21, 1972
Hewitt A. Conway, 350 Park Ave., New York, N. Y., Richard J. Concannon, and John F. Rossi, for the petitioners. MichaelA. Menillo, for the respondent.
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $32,137.86 in the estate tax of the estate of…
2Cases cited6 opinions
- Heiner v. TindleSupreme Court of the United States · 1928
- Sanford D. Beecher and William White, Jr., Executors of the Estate of John Richard Geary v. United StatesCourt of Appeals for the Third Circuit · 1960
- Nashville Trust Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Thiele v. CommissionerUnited States Tax Court · 1947
- Estate of Rice v. CommissionerUnited States Tax Court · 1946
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