Legal Opinion
Adams v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided March 26, 1940No. 11557PublishedCited by 24 opinions
1Opinion of the Court
STONE, Circuit Judge.
Cuyler Adams died November 29, 1932. His estate was in administration, up to this hearing before the Board of Tax Appeals. In the estate tax returns for the several years 1933 to 1936 (both inclusive) certain deductions were claimed for “administration expenses”. Portions of these claimed deductions were disallowed by the Commissioner, apparently upon the ground that such portions were not truly “administration expenses”, but were incurred in course of a prolonged administration in connection with carrying on a business and were incurred in execution of duties in the…
2Cases cited23 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Helvering v. GowranSupreme Court of the United States · 1937
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Helvering v. RankinSupreme Court of the United States · 1935
- Taylor v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1934
18 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Long v. CommissionerUnited States Tax Court · 1978
- Burrow Trust v. CommissionerUnited States Tax Court · 1963
- Estate of Ferber v. CommissionerUnited States Tax Court · 1954
- The Hibernia Bank, Administrator With the Will Annexed of the Estate of Celia Tobin Clark, Deceased v. The United States of AmericaCourt of Appeals for the Ninth Circuit · 1978
19 more not listed; retrieve them via the Exa API.