Brooks v. Commissioner
United States Board of Tax Appeals
The decedent died on October 31, 1924, a citizen of Great Britain and a resident of Cuba. At the time of his death he was not engaged in business in the United States, but was possessed of certain intangible property, consisting of stock in a foreign corporation and bonds of foreign corporations, foreign governments, domestic corporations and of a domestic municipality, the paper evidences of which were located in New York City.
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The decedent died on October 31, 1924, a citizen of Great Britain and a resident of Cuba. At the time of his death he was not engaged in business in the United States, but was possessed of certain intangible property, consisting of stock in a foreign corporation and bonds of foreign corporations, foreign governments, domestic corporations and of a domestic municipality, the paper evidences of which were located in New York City. Said securities were deposited in part with decedent's son and in part with Lawrence Turnure & Company, for the sole purpose of having the income collected and…
1Opinion of the Court
ERNEST BROOKS, HAROLD WILSON BROOKS, AND WALTER DOUGLAS BROOKS, EXECUTORS, ESTATE OF ERNEST AUGUSTUS BROOKS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brooks v. Commissioner
Docket No. 32401.
United States Board of Tax Appeals
22 B.T.A. 71; 1931 BTA LEXIS 2175;
February 5, 1931, Promulgated
The decedent died on October 31, 1924, a citizen of Great Britain and a resident of Cuba. At the time of his death he was not engaged in business in the United States, but was possessed of certain intangible property, consisting of stock in a foreign corporation and bonds of foreign…
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- Blackstone v. MillerSupreme Court of the United States · 1903
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- Baldwin v. MissouriSupreme Court of the United States · 1930
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