Craig v. Commissioner
United States Board of Tax Appeals
1. Under the laws of Pennsylvania as they existed prior to June 7, 1917, executors of a will had no right to the rents arising from the real estate of the decedent unless such right was conferred upon them by the will and such rents, although collected by the executors, did not become income of the estate but remained the income of the devisees. 2. Where the devisees under a will conferred upon the executors power to collect and make certain dispositions of the rents of real…
Read the full summary
1. Under the laws of Pennsylvania as they existed prior to June 7, 1917, executors of a will had no right to the rents arising from the real estate of the decedent unless such right was conferred upon them by the will and such rents, although collected by the executors, did not become income of the estate but remained the income of the devisees. 2. Where the devisees under a will conferred upon the executors power to collect and make certain dispositions of the rents of real estate devised to them, the executors acted as the agents of the devisees and receipt of rent by such agents was…
1Opinion of the Court
GEORGE L. CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
PERCY L. CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
PRESSLY T. CRAIG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MATILDA S. MCCREADY (FORMERLY HECK), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARY E. C. BRACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Craig v. Commissioner
Docket Nos. 7582-7586.
United States Board of Tax Appeals
7 B.T.A. 504; 1927 BTA LEXIS 3158;
June 24, 1927, Promulgated
1. Under the laws of Pennsylvania as they existed prior…
Also in this document: Per curiam.
2Cases cited1 opinion
- Craig v. CommissionerUnited States Board of Tax Appeals · 1927