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
APPEAL OF CHARLES B. SHELTON, ET AL., EXECUTORS, ESTATE OF LUTHER Z. ROSSER.
Shelton v. Commissioner
Docket No. 2161.
United States Board of Tax Appeals
3 B.T.A. 809; 1926 BTA LEXIS 2552;
February 17, 1926, Decided Submitted July 14, 1925.
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.
Charles B. Shelton, Esq., for the taxpayer.
R. E. Copes, Esq., for the Commissioner.
SMITH
Before JAMES, LITTLETON, SMITH, and TRUSSELL.
This is an appeal from the determination of…
2Cases cited5 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
- Shelton v. CommissionerUnited States Board of Tax Appeals · 1926
- Perteet v. FricksCourt of Appeals of Georgia · 1911