Moore v. Commissioner
United States Board of Tax Appeals
1. Evidence held insufficient to show that the value of real estate as determined by the Commissioner was not correct. 2. Petitioner was residuary legatee and also executor. The will did not make specific provision that the executor should have the legacy over and above the commissions. Held, under the law of Louisiana, that the executor was not entitled to commissions, and no deduction is allowable in determining the net estate subject to the estate tax.
1Opinion of the Court
*256OPINION.
Trammell :
There are two questions involved in this proceeding. The first relates to the value of the estate at the time of decedent’s death, and the second to the deductibility of the executrix’s commission, when no provision was made in the will for such commission and the executrix was the beneficiary under the will.
As to the first question, the Commissioner determined that the property in question had a value of $12,000 at the time of the decedent’s death. The only testimony which is in conflict with this is the fact that the property was assessed for taxation purposes by the City…
2Cases cited3 opinions
- Succession of FiskSupreme Court of Louisiana · 1848
- McNeely v. McNeelySupreme Court of Louisiana · 1898
- Succession of AbramsSupreme Court of Louisiana · 1919
3Cited by2 opinions
- Degener v. CommissionerUnited States Board of Tax Appeals · 1932
- Moore v. CommissionerUnited States Board of Tax Appeals · 1926