Hunt v. Commissioner
United States Board of Tax Appeals
1. Various questions of fact relative to the fair values of assets are determined upon the evidence; where satisfactory evidence is lacking, respondent is sustained. 2. Deductions held allowable from the gross estate of executrices' commissions duly allowed by the court and actually paid, and also the amount of an indebtedness overlooked in preparing the return.
1Opinion of the Court
*399OPINION.
Love :
This is an appeal relating to an estate tax. The issues present numerous questions purely of fact. The evidence for the most part is so meager as to preclude a revision of many of the items contended for by petitioners. In order to reflect the situation clearly we have included in the findings, in some instances, facts which appear to be of rather attenuated relevancy. In some of the questions petitioners are claiming error not on the part of respondent but in their original return filed for estate-tax purposes.
The first issue includes a number of questions of the fair values of…
2Cited by6 opinions
- First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- Butler v. CommissionerUnited States Tax Court · 1985
- Estate of Ballas v. CommissionerUnited States Tax Court · 1975
- Hubbard v. CommissionerUnited States Board of Tax Appeals · 1940
- Hunt v. CommissionerUnited States Board of Tax Appeals · 1928
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