Franklin v. Commissioner
United States Board of Tax Appeals
An allowance paid under the statutes of Michigan as a widow's allowance during administration of estate is not an allowable deduction from income of estate, although probate court specified that such payment be made out of income.
1Opinion of the Court
ESTATE OF CHARLES H. FRANKLIN, DECEASED, GRACE B. FRANKLIN, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Franklin v. Commissioner
Docket No. 101482.
United States Board of Tax Appeals
43 B.T.A. 612; 1941 BTA LEXIS 1481;
February 13, 1941, Promulgated
An allowance paid under the statutes of Michigan as a widow's allowance during administration of estate is not an allowable deduction from income of estate, although probate court specified that such payment be made out of income.
John C. Evans, Esq., for the petitioner.
P. M. Clark, Esq., for the respondent.
VAN FOSSAN
Respondent…
2Cases cited1 opinion
- Franklin v. CommissionerUnited States Board of Tax Appeals · 1941