Fowler v. Commissioner
United States Board of Tax Appeals
Petitioner, a beneficiary under a testamentary trust, held not entitled to deductions for depletion on account of the removal of ore from property forming a part of the corpus of the trust. Fleming v. Commissioner,6 B.T.A. 900, followed.
1Opinion of the Court
MARGARET B. FOWLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fowler v. Commissioner
Docket Nos. 4568, 7958, 16958.
United States Board of Tax Appeals
11 B.T.A. 265; 1928 BTA LEXIS 3843;
March 27, 1928, Promulgated
Petitioner, a beneficiary under a testamentary trust, held not entitled to deductions for depletion on account of the removal of ore from property forming a part of the corpus of the trust.
Fleming v. Commissioner,6 B.T.A. 900, followed.
Talbert W. Sprague, Esq., for the petitioner.
Granville S. Borden, Esq., for the respondent.
ARUNDELL
These are proceedings for the…
2Cases cited2 opinions
- Fleming v. CommissionerUnited States Board of Tax Appeals · 1927
- Fowler v. CommissionerUnited States Board of Tax Appeals · 1928