McGugan v. Commissioner
United States Board of Tax Appeals
Funeral expenses and expenses of last illness of a married woman dying testate a resident of Florida, paid pursuant to the terms of the last will and allowed by the laws of the state as a charge against the gross estate, held, a legal deduction from the gross estate.
1Opinion of the Court
ESTATE OF LUCY O. MCGUGAN, DECEASED, ARTHUR MCGUGAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McGugan v. Commissioner
Docket No. 109208.
United States Board of Tax Appeals
47 B.T.A. 658; 1942 BTA LEXIS 663;
September 10, 1942, Promulgated
Funeral expenses and expenses of last illness of a married woman dying testate a resident of Florida, paid pursuant to the terms of the last will and allowed by the laws of the state as a charge against the gross estate, held, a legal deduction from the gross estate.
Eldridge Hart, Esq., for the petitioner.
E. M. Woolf, Esq., for the…
2Cases cited4 opinions
- Kelley v. WilsonSupreme Court of Iowa · 1910
- Fletcher, Et Vir. v. RickeySupreme Court of Florida · 1934
- McGugan v. CommissionerUnited States Board of Tax Appeals · 1942
- Brown v. . BrownSupreme Court of North Carolina · 1930