Linderman v. Commissioner

*116OPINION.

Van Fossan:

There is but one issue in this proceeding; i.e., whether or not certain, expenses incurred during the lifetime of decedent and aggregating $51,137.18 are deductible from the gross income of Mary M. Bindley for the period from January 1 to November 13, 1929, inclusive. The deduction was disallowed because the expenses “ were not paid during the (decedent’s) lifetime ” and because “ each guardian’s share of the commissions ” was not “ set aside on the records and charged to the decedent’s account prior to her death.”

In our opinion the respondent has failed to distinguish…