Larkin v. Commissioner
United States Tax Court
Executor's commissions, although neither awarded by decree nor paid, held, deductible from gross estate, the amount claimed being a reasonable estimate of the amount allowable by the laws of the jurisdiction in which the estate is being administered.
1Opinion of the Court
Estate of Alice K. Larkin, Deceased, George A. Larkin, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Larkin v. Commissioner
Docket No. 15816
United States Tax Court
13 T.C. 173; 1949 U.S. Tax Ct. LEXIS 116;
August 5, 1949, Promulgated
Decision will be entered under Rule 50.
Executor's commissions, although neither awarded by decree nor paid, held, deductible from gross estate, the amount claimed being a reasonable estimate of the amount allowable by the laws of the jurisdiction in which the estate is being administered.
G. Sydney Shane, Esq., for the petitioner.
Sheldon V.…
2Cases cited17 opinions
- Johnson v. . LawrenceNew York Court of Appeals · 1884
- In Re the Accounting of ZieglerNew York Court of Appeals · 1916
- In re the Estate of WitkindNew York Surrogate's Court · 1938
- Crowe v. HogeboomAppellate Division of the Supreme Court of the State of New York · 1927
- In re the Estate of MohrNew York Surrogate's Court · 1938
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