Bingham v. Commissioner
United States Board of Tax Appeals
1. Where the allegations of a petition are admitted in the answer, and where nevertheless, petitioner introduces evidence for the purpose of proving such allegations, held, that where the evidence does not contradict the allegations but supports them, the Board should accept the composite picture resulting from both, but where the evidence contradicts the allegations, the evidence should be accepted. 2. Certain items of property of a decedent, held to have been received in…
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1. Where the allegations of a petition are admitted in the answer, and where nevertheless, petitioner introduces evidence for the purpose of proving such allegations, held, that where the evidence does not contradict the allegations but supports them, the Board should accept the composite picture resulting from both, but where the evidence contradicts the allegations, the evidence should be accepted. 2. Certain items of property of a decedent, held to have been received in exchange for property of a prior decedent under section 403(a)(2) of the Revenue Act of 1921. 3. Seaboard National Bank,…
1Opinion of the Court
*1006OPINION.
Milliicen:
This proceeding involves the construction and application of section 403 of the Revenue Act of 1921. The pertinent parts of that section read:(a) In the case of a resident, by deducting from the value of the gross estate—(1) Such amounts for funeral expenses, administration expenses, claims against the estate, unpaid mortgages upon, or any indebtedness in respect to, property * * * as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered, but not including any income taxes upon income received…
2Cases cited5 opinions
- Dunning v. Maine Central RailroadSupreme Judicial Court of Maine · 1897
- Hambleton v. Aja Granite Co.Supreme Court of Vermont · 1921
- In re Mason's WillSupreme Court of Vermont · 1909
- Terre Haute Electric Co. v. KieleyIndiana Court of Appeals · 1904
- Whiteside v. LowneyMassachusetts Supreme Judicial Court · 1898
3Cited by6 opinions
- Horlick v. KuhlDistrict Court, E.D. Wisconsin · 1945
- Wiggin v. HassettDistrict Court, D. Massachusetts · 1944
- Bingham v. CommissionerUnited States Board of Tax Appeals · 1929
- Estate of Albert Patterson Humphrey v. CommissionerUnited States Tax Court · 1946
- Miller v. CommissionerUnited States Tax Court · 1944
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