Legal Opinion

Gannett v. Commissioner

United States Tax Court

Decided July 14, 1955No. Docket No. 45409Published

Sole purpose of administration of decedent's estate subject to Louisiana community property law having been in connection with estate taxes, expenses of administration held deductible in full.

1Opinion of the Court

Estate of Thomas E. Gannett, Ella J. Gannett, Administratrix, Petitioner, v. Commissioner of Internal Revenue, Respondent

Gannett v. Commissioner

Docket No. 45409

United States Tax Court

24 T.C. 654; 1955 U.S. Tax Ct. LEXIS 141;

July 14, 1955, Filed

Decision will be entered for the petitioner.

Sole purpose of administration of decedent's estate subject to Louisiana community property law having been in connection with estate taxes, expenses of administration held deductible in full.

Louis M. Jones, Esq., for the petitioner.

James F. Hoge, Jr., Esq., for the respondent.

Opper, Judge.

OPPER

OPINION.

Responde…

2Cases cited1 opinion

  1. Gannett v. CommissionerUnited States Tax Court · 1955

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