Swanston v. Commissioner

ROBERT SWANSTON, EXECUTOR, ESTATE OF GEORGE SWANSTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Swanston v. Commissioner

Docket No. 21268.

United States Board of Tax Appeals

18 B.T.A. 379; 1929 BTA LEXIS 2067;

November 29, 1929, Promulgated

C. E. McLaughlin, Esq., for the petitioner.

Frank T. Horner, Esq., for the respondent.

VAN FOSSAN

In this proceeding redetermination is asked of a deficiency in estate taxes amounting to $35,203.17, error being alleged in the inclusion in the taxable estate of the entire community property of decedent and his wife. By amended answer respondent…