Legal Opinion
Estate of Harris v. Commissioner
United States Tax Court
Decided April 24, 1964No. Docket No. 3361-62UnpublishedCited by 1 opinion
1Opinion of the Court
Estate of Harriet M. Harris, Albert J. Stearns, LeRoy C. Luce, Executors v. Commissioner.
Estate of Harris v. Commissioner
Docket No. 3361-62.
United States Tax Court
T.C. Memo 1964-109; 1964 Tax Ct. Memo LEXIS 226; 23 T.C.M. (CCH) 635; T.C.M. (RIA) 64109;
April 24, 1964
Henry H. Hastings, for the petitioners. J. Frost Walker, Jr., for the respondent.
RAUM
Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $9,431.40 in estate tax. The issues are: (1) Whether certain charitable bequests in remainder after a life estate are deductible under Section 2055(a) of the 1954…
2Cases cited7 opinions
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Estate of Lee v. CommissionerUnited States Tax Court · 1957
- The Third National Bank and Trust Company of Springfield v. United StatesCourt of Appeals for the First Circuit · 1956
- Commissioner v. Merchants Nat. BankCourt of Appeals for the First Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Booher v. United StatesDistrict Court, S.D. Ohio · 1973