Hoffman v. Commissioner
United States Board of Tax Appeals
The amount which a decedent owed to another at the time of his death is not deductible by his estate from its income when paid.
1Opinion of the Court
ESTATE OF JACOB S. HOFFMAN, HARRY I. HOFFMAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hoffman v. Commissioner
Docket No. 73092.
United States Board of Tax Appeals
36 B.T.A. 972; 1937 BTA LEXIS 630;
November 30, 1937, Promulgated
The amount which a decedent owed to another at the time of his death is not deductible by his estate from its income when paid.
Peter L. Wentz, Esq., for the petitioner.
Elmer L. Corbin, Esq., for the respondent.
MURDOCK
OPINION.
MURDOCK: The Commissioner determined a deficiency of $3,448.92 in the income tax of the estate for the year 1930. The…
2Cases cited1 opinion
- Hoffman v. CommissionerUnited States Board of Tax Appeals · 1937