Brown v. Commissioner
United States Board of Tax Appeals
An amount of money assessed against and paid by the petitioners in 1922 as a state inheritance tax under a law, which was later held to be unconstitutional, which money was refunded to the petitioners in 1925, is not a legal deduction from gross income in the income-tax return of petitioners for 1922.
1Opinion of the Court
PHILIP C. BROWN AND MARGUERITE W. BROWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Brown v. Commissioner
Docket No. 15821.
United States Board of Tax Appeals
10 B.T.A. 1122; 1928 BTA LEXIS 3954;
March 1, 1928, Promulgated
An amount of money assessed against and paid by the petitioners in 1922 as a state inheritance tax under a law, which was later held to be unconstitutional, which money was refunded to the petitioners in 1925, is not a legal deduction from gross income in the income-tax return of petitioners for 1922.
John Enrietto, Esq., for the petitioners.
Arthur H. Murray,…
2Cases cited1 opinion
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928