Gannett v. Commissioner
United States Tax Court
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
OPINION.
Opper, Judge:
Respondent determined a deficiency in estate tax of $800.26, all of which is contested by petitioner. The only issue remaining in controversy is the deductibility in full of administration expenses where decedent was a member of a Louisiana marital community. All of the facts have been stipulated.
The facts are found in accordance with the stipulation of the parties:
1. Petitioner is administratrix of the Estate of Thomas E. Gannett. Petitioner filed a United States Estate Tax Return, Form 706, on September 15, 1949 with the Collector of Internal Revenue at New Orleans,…
2Cases cited3 opinions
- Lang's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Vaccaro v. United StatesDistrict Court, E.D. Louisiana · 1944
- Vaccaro v. United StatesCourt of Appeals for the Fifth Circuit · 1945
3Cited by6 opinions
- Professional Equities v. CommissionerUnited States Tax Court · 1987
- Helis v. CommissionerUnited States Tax Court · 1956
- Estate of Helis v. CommissionerUnited States Tax Court · 1956
- Gannett v. CommissionerUnited States Tax Court · 1955
- Helis v. CommissionerUnited States Tax Court · 1956
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