Legal Opinion

Wilhite v. Commissioner

United States Board of Tax Appeals

Decided March 20, 1928No. Docket No. 7462Published

Inheritance taxes paid by executors of an estate to the State of Missouri are deductible from gross income of the estate.

1Opinion of the Court

HUGH WILHITE, W. N. PITTMAN, AND HARRIS L. MOORE, EXECUTORS AND TRUSTEES, ESTATE OF WILLIAM STONE WOODS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Wilhite v. Commissioner

Docket No. 7462.

United States Board of Tax Appeals

11 B.T.A. 85; 1928 BTA LEXIS 3873;

March 20, 1928, Promulgated

Inheritance taxes paid by executors of an estate to the State of Missouri are deductible from gross income of the estate.

Harris L. Moore, Esq., for the petitioners.

J. F. Greaney, Esq., for the respondent.

ARUNDELL

The respondent determined deficiencies in income taxes for the years 1920 and 1921 in…

2Cases cited1 opinion

  1. Wilhite v. CommissionerUnited States Board of Tax Appeals · 1928

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