Kernochan v. Law

Hinman, J.:

The relators, as committee of the estate of Marie Marshall, an incompetent, have been assessed an additional income tax of about $300 for the year 1920. Objection is raised to the refusal of the State Tax Commission to allow as a deduction the sum of $10,000, which was paid from income in 1920 to J. Frederic Kernochan for his compensation as committee of the person by order of the court. J. Frederic Kernochan and the New York Life Insurance and Trust Company are the committee of the property of said incompetent. The incompetent was formerly an inmate of an insane asylum in…