Audenried v. Commissioner
United States Tax Court
1. Held, the amount of executor's commissions approved by the Orphan's Court of Philadelphia County is to be allowed as a deduction for Federal estate tax purposes and the Commissioner cannot limit the deduction to the amount allowed by the Commonwealth of Pennsylvania as a deduction for State inheritance tax. 2. Decedent made a bequest in trust for the perpetual care of her family burial lot located in a church-owned cemetery with the right to use "excess income" for the…
Read the full summary
1. Held, the amount of executor's commissions approved by the Orphan's Court of Philadelphia County is to be allowed as a deduction for Federal estate tax purposes and the Commissioner cannot limit the deduction to the amount allowed by the Commonwealth of Pennsylvania as a deduction for State inheritance tax. 2. Decedent made a bequest in trust for the perpetual care of her family burial lot located in a church-owned cemetery with the right to use "excess income" for the improvement and beautification of said cemetery. Held, the entire amount of the bequest was deductible for Federal estate…
1Opinion of the Court
OPINION.
Mtcjxroney, Judge:
The Commissioner determined additional estate tax due from the petitioner in the sum of $107,602.99. Robert Bast, executor of the estate of Elizabeth L. Audenried, filed the return for Federal estate tax with the then collector of internal revenue for the first district of Pennsylvania, at Philadelphia, Pennsylvania. In the return the executor took a deduction for (a) $136,737.50, being the amount of executor’s commissions paid from the estate; (b) $49,593.24, being the amount of a bequest in trust for the perpetual care of decedent’s family burial lot, with the…
2Cases cited9 opinions
- Gardner's EstateSupreme Court of Pennsylvania · 1936
- United States v. Proprietors of Social Law LibraryCourt of Appeals for the First Circuit · 1939
- Harrison's EstateSupreme Court of Pennsylvania · 1907
- Commissioner of Internal Revenue v. Cardeza's EstateCourt of Appeals for the Third Circuit · 1949
- Cardeza v. CommissionerUnited States Tax Court · 1945
4 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Estate of Wood v. CommissionerUnited States Tax Court · 1962
- Ruth K. Child v. United StatesCourt of Appeals for the Second Circuit · 1976
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
14 more not listed; retrieve them via the Exa API.