Van Vorst v. Commissioner

GEORGE W. VAN VORST, EXECUTOR OF THE ESTATE OF C. B. VAN VORST, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Van Vorst v. Commissioner

Docket No. 43567.

United States Board of Tax Appeals

22 B.T.A. 632; 1931 BTA LEXIS 2096;

March 9, 1931, Promulgated

George H. Koster, Esq., and Claude I. Parker, Esq., for the petitioner.

M. B. Leming, Esq., for the respondent.

MURDOCK

OPINION.

MURDOCK: The Commissioner determined a deficiency of $26,720.79 in the decedent's income tax liability for the year 1924. The petitioner alleges that the Commissioner erred in including in the gross…