Simon v. Commissioner
United States Board of Tax Appeals
Petitioner, formerly executor of estate of decedent, is liable for estate tax regardless of his discharge as such executor, and in determining the amount of the tax, property situate in a jurisdiction foreign to that granting letters testamentary may properly be included in the gross estate.
1Opinion of the Court
JOSEPH SIMON, LATE EXECUTOR, ESTATE OF ANNA M. MAXWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Simon v. Commissioner
Docket No. 2732.
United States Board of Tax Appeals
9 B.T.A. 84; 1927 BTA LEXIS 2669;
November 14, 1927, Promulgated
Petitioner, formerly executor of estate of decedent, is liable for estate tax regardless of his discharge as such executor, and in determining the amount of the tax, property situate in a jurisdiction foreign to that granting letters testamentary may properly be included in the gross estate.
Joseph Simon, Esq., pro se.
Warren F. Wattles, Esq., for…
2Cases cited1 opinion
- Simon v. CommissionerUnited States Board of Tax Appeals · 1927