Ankeny v. Commissioner
United States Board of Tax Appeals
Certain bank credits held exempt from estate taxes under the provisions of section 403(a)(2) of the Revenue Act of 1918.
1Opinion of the Court
JOHN D. ANKENY, EXECUTOR, ESTATE OF LEVI ANKENY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ankeny v. Commissioner
Docket No. 8904.
United States Board of Tax Appeals
9 B.T.A. 1302; 1928 BTA LEXIS 4261;
January 14, 1928, Promulgated
Certain bank credits held exempt from estate taxes under the provisions of section 403(a)(2) of the Revenue Act of 1918.
John F. Watson, Esq., for the petitioner.
J. E. Marshall, Esq., for the respondent.
LANSDON
The respondent has asserted a deficiency in estate tax in the amount of $11,911.21. The petitioner alleges that the respondent erred in including…
2Cases cited1 opinion
- Ankeny v. CommissionerUnited States Board of Tax Appeals · 1928