Estate of Henning v. Commissioner
United States Tax Court
Held, executors' commissions under New York law which are deductible under sec. 2053, I.R.C. 1954, are limited to amounts computed under New York statute even though decedent's will provided that each executor should be entitled to one full commission computed under laws of New York with certain modifications and if commissions were to be allowed in accordance with this provision of the will, the result would be commissions being paid to executors in an amount in excess of…
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Held, executors' commissions under New York law which are deductible under sec. 2053, I.R.C. 1954, are limited to amounts computed under New York statute even though decedent's will provided that each executor should be entitled to one full commission computed under laws of New York with certain modifications and if commissions were to be allowed in accordance with this provision of the will, the result would be commissions being paid to executors in an amount in excess of the statutory commissions.
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in estate tax in the amount of $45,525.43. Some of the issues raised by the pleading have been disposed of by agreement of the parties, leaving for our decision only whether petitioner is entitled to deduct as executors’ commissions any amount in excess of the $35,378.16 allowed by respondent on the basis of a computation made pursuant to the provisions of the laws of the State of New York with respect to allowable executors’ commissions.
All of the facts have been stipulated and are found accordingly.
Gustav Henning (hereinafter decedent)…
2Cases cited21 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Collier v. . MunnNew York Court of Appeals · 1869
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- Cardeza v. CommissionerUnited States Tax Court · 1945
- Audenried v. CommissionerUnited States Tax Court · 1956
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Estate of Henning v. CommissionerUnited States Tax Court · 1977