Shelton v. Commissioner
United States Board of Tax Appeals
Taxes which are a lien against the estate of a person at the date of his decease in 1923 are "claims against the estate" within the meaning of section 403(a)(1) of the Revenue Act of 1921.
1Opinion of the Court
*810OPINION.
Smith:
This appeal was submitted on petition and answer, and only the facts admitted in the answer may be taken as true for the purpose of this decision. The executors alleged that the decedent left to them his law library, valued in the estate-tax proceedings at $4,800, and that they accepted the same in lieu of commissions. These allegations of the petition are denied in the answer, and no evidence having been submitted by the taxpayer, the determination of the Commissioner in this respect must be upheld.
The major point in the appeal is whether certain taxes, in a total amount of…
2Cases cited4 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Hill v. GrissomDistrict Court, E.D. North Carolina · 1924
- Doe ex dem. Gledney v. DeavorsSupreme Court of Georgia · 1850
- Perteet v. FricksCourt of Appeals of Georgia · 1911
3Cited by4 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Brown v. CommissionerUnited States Board of Tax Appeals · 1934
- Pardee v. CommissionerUnited States Tax Court · 1967
- Shelton v. CommissionerUnited States Board of Tax Appeals · 1926