Legal Opinion
Scott v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 16, 1934No. 9646PublishedCited by 18 opinions
1Opinion of the Court
STONE, Circuit Judge.
This is an appeal from the Board of Tax Appeals sustaining the Commissioner in including three items in calculating the estate tax on the .estate of Philip A. McDermott, a resident of Missouri who died in 1925.
One of the three items, which the taxpayer claimed as a proper deduction from the gross estate, was the full amount of commissions paid to the executors. In accordance with the law of Missouri (R. S. 1929', § 221 [Mo. St. Ann. § 221, p. 142]), such commissions are allowed upon a percentage basis of-moneys disbursed by the executors. Part of the moneys here disbursed…
2Cases cited13 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Porter v. CommissionerSupreme Court of the United States · 1933
- Oriel v. RussellSupreme Court of the United States · 1929
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Igleheart v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Estate of Fawcett v. CommissionerUnited States Tax Court · 1975
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Estate of Courtney v. CommissionerUnited States Tax Court · 1974
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1934
13 more not listed; retrieve them via the Exa API.