McCormick v. Commissioner
United States Board of Tax Appeals
1. Amount of deduction for executors' commissions, attorneys' fees and miscellaneous administration expenses determined. 2. A pledge of decedent upon condition held not a debt of decedent where the condition was not met before her death. 3. Certain school property held properly included in decedent's gross estate. 4. Transfer to trust held not in contemplation of death or intended to take effect in possession or enjoyment at or after death.
1Opinion of the Court
CYRUS H. MCCORMICK, ANITA M. BLAINE, AND HAROLD F. MCCORMICK, EXECUTORS, ESTATE OF NETTIE FOWLER MCCORMICK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McCormick v. Commissioner
Docket No. 22731.
United States Board of Tax Appeals
13 B.T.A. 423; 1928 BTA LEXIS 3249;
September 20, 1928, Promulgated
1. Amount of deduction for executors' commissions, attorneys' fees and miscellaneous administration expenses determined.
2. A pledge of decedent upon condition held not a debt of decedent where the condition was not met before her death.
3. Certain school property held properly included in…
2Cases cited16 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Schlesinger v. WisconsinSupreme Court of the United States · 1926
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
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