Rowland v. Commissioner
United States Board of Tax Appeals
Payments made by a committee for an incompetent to the members thereof and their attorney for services rendered after the death of the incompetent, which were made out of the property in their hands before turning it over to the executor, are not deductible by the executor from gross income of the estate.
1Opinion of the Court
ESTATE OF CAROLINE R. ROWLAND, NATIONAL CITY BANK OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rowland v. Commissioner
Docket No. 65787.
United States Board of Tax Appeals
31 B.T.A. 194; 1934 BTA LEXIS 1137;
September 21, 1934, Promulgated
Payments made by a committee for an incompetent to the members thereof and their attorney for services rendered after the death of the incompetent, which were made out of the property in their hands before turning it over to the executor, are not deductible by the executor from gross income of the estate.
George W. Plitt,…
2Cases cited2 opinions
- Ayer v. CommissionerUnited States Board of Tax Appeals · 1932
- Rowland v. CommissionerUnited States Board of Tax Appeals · 1934