Highland v. Commissioner
United States Board of Tax Appeals
Petitioner, executor and testamentary trustee of an estate of substantial size, claimed deduction from the estate's income for the years 1935 and 1936 of attorney's fees and other ordinary and necessary expenses incidental to the conduct of law actions to have himself appointed voting trustee of stock of a company publishing two newspapers and owned in large part by the estate; to remove his coexecutors; to cancel a sale of stock belonging to the estate; to reduce the amount…
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Petitioner, executor and testamentary trustee of an estate of substantial size, claimed deduction from the estate's income for the years 1935 and 1936 of attorney's fees and other ordinary and necessary expenses incidental to the conduct of law actions to have himself appointed voting trustee of stock of a company publishing two newspapers and owned in large part by the estate; to remove his coexecutors; to cancel a sale of stock belonging to the estate; to reduce the amount of counsel's fees claimed; and to settle a claim against the estate arising out of certain acts of decedent. Held, that…
1Opinion of the Court
CECIL B. HIGHLAND, EXECUTOR, ESTATE OF VIRGIL L. HIGHLAND, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Highland v. Commissioner
Docket No. 98726.
United States Board of Tax Appeals
43 B.T.A. 598; 1941 BTA LEXIS 1480;
February 13, 1941, Promulgated
Petitioner, executor and testamentary trustee of an estate of substantial size, claimed deduction from the estate's income for the years 1935 and 1936 of attorney's fees and other ordinary and necessary expenses incidental to the conduct of law actions to have himself appointed voting trustee of stock of a company publishing two…
2Cases cited10 opinions
- Highland v. DavisWest Virginia Supreme Court · 1937
- Kleberg v. CommissionerUnited States Board of Tax Appeals · 1934
- Highland v. Empire National Bank of ClarksburgWest Virginia Supreme Court · 1933
- Bronson v. CommissionerUnited States Board of Tax Appeals · 1927
- Grandin v. CommissionerUnited States Board of Tax Appeals · 1929
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