Bradley v. Commissioner

*50OPINION.

Van Fossan:

On June 25, 1926, a check for $47,383.51 in payment of taxes due from M. A. Bradley to the County of Cuyahoga, Ohio, was delivered to and accepted by the county treasurer. Following the office practice the check and tax bills were laid to one side for later attention. On August 2, 1926, the tax bills were stamped “ paid ” but the check was not deposited and paid by the bank until September 21, 1926. M. A. Bradley died on June 26, 1926. The question presented for decision is whether decedent was entitled to *51a deduction for taxes paid under section 214 (a) of the Revenue Act…