Legal Opinion

Morsman v. Commissioner

United States Board of Tax Appeals

Decided September 20, 1928No. Docket No. 17660Published

Credit claimed by petitioner on account of inheritance taxes paid to the State of Nebraska in respect of property included in the gross estate for estate-tax purposes should be allowed in an amount not to exceed 25 per cent of the estate tax.

1Opinion of the Court

EDGAR M. MORSMAN, JR., ADMINISTRATOR, ESTATE OF TRUMAN BUCK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Morsman v. Commissioner

Docket No. 17660.

United States Board of Tax Appeals

13 B.T.A. 415; 1928 BTA LEXIS 3247;

September 20, 1928, Promulgated

Credit claimed by petitioner on account of inheritance taxes paid to the State of Nebraska in respect of property included in the gross estate for estate-tax purposes should be allowed in an amount not to exceed 25 per cent of the estate tax.

Degar M. Morsman, Jr., Esq., pro se.

Benton Baker, Esq., for the respondent.

LANSDON

The respondent…

2Cases cited1 opinion

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

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