Commissioner of Internal Revenue v. Davis

Respondent taxpayers are the executors under the will of George S. Fiske of Boston, Massachusetts, who died on January 18, 1936. The Board of Tax Appeals rendered two decisions, one determining a deficiency in income taxes of the estate for the period January 19-December 31, 1936, and the other determining a deficiency in estate taxes. In each case the Board fixed the deficiency at an amount less than that claimed by the Commissioner. The two cases are brought here by the Commissioner on petitions for review.

From the Commissioner’s brief and statements of counsel at the oral argument, it…