Legal Opinion
Wallace's Estate v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 30, 1939No. 4417PublishedCited by 5 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The Commissioner of Internal Revenue, in determining the income tax of Mildred F. Wallace for the calendar year 1932, charged her with the receipt of commissions in the sum of $26,860 as executrix of the estate of her husband, and disallowed a deduction of $10,000 paid by her to a co-executor who acted as her agent in connection with the performance of her duties to the estate. The question in the case is whether the additional tax of $2,240.82 determined by the Commissioner was properly assessed.
Hugh C. Wallace died on January 1, 1931 at Tacoma, Washington. His will was…
2Cases cited21 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Burnet v. ClarkSupreme Court of the United States · 1932
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Dalton v. BowersSupreme Court of the United States · 1932
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
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3Cited by5 opinions
- Anna J. McDowell v. Abraham A. Ribicoff, Secretary of Health, Welfare and EducationCourt of Appeals for the Third Circuit · 1961
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