Wilber Nat'l Bank v. Commissioner
United States Board of Tax Appeals
Under section 403(a)(3) of the Revenue Act of 1921, a bequest of personal property and a devise of real estate to the Glenwood Cemetery Associationheld not to be to a corporation organized and operated exclusively for charitable purposes and the value of such property so bequeathed and devised may not be deducted from the gross estate in determining the value of the net estate subject to the tax.
1Opinion of the Court
*657OPINION.
Littleton:
At the hearing it was conceded by counsel for the Commissioner, and the evidence so warrants, that the petitioner is entitled to additional deductions as follows:
Administration expenses-$4, 335. 44
Executor’s commissions_12, S58.14
Legal services_ 20, 000. 00
Total_ 37,193. 58
The foregoing expenses, incurred since the original determination by the Commissioner, are reasonable and are properly deductible. Irving Bank-Columhia Trust Co. et al., Executors, 16 B. T. A. 897; Philip C. K. Bartlett et al., Executors, 16 B. T. A. 811; John A. *658Loetscher et al., Executors, 14 B. T. A.…
2Cited by12 opinions
- Hassett v. Associated Hospital Service CorporationCourt of Appeals for the First Circuit · 1942
- Gund's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Linwood Cemetery Asso. v. CommissionerUnited States Tax Court · 1986
- Mellon Bank, NA v. United StatesDistrict Court, W.D. Pennsylvania · 1984
- Estate of Amick v. CommissionerUnited States Tax Court · 1977
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