Slocum v. Commissioner
United States Board of Tax Appeals
Certain income received by the estate of the decedent during administration and settlement was, pursuant to the terms of the will, permanently set aside for charitable, religious, and educational purposes and was a proper deduction in the return filed by the estate.
1Opinion of the Court
APPEAL OF HERBERT JERMAIN SLOCUM ET AL., EXECUTORS OF THE WILL OF MARGARET OLIVIA SAGE.
Slocum v. Commissioner
Docket No. 5882.
United States Board of Tax Appeals
6 B.T.A. 36; 1927 BTA LEXIS 3616;
February 3, 1927, Promulgated
Certain income received by the estate of the decedent during administration and settlement was, pursuant to the terms of the will, permanently set aside for charitable, religious, and educational purposes and was a proper deduction in the return filed by the estate.
Robert Thorne, Esq., and J.S.Y. Ivins, Esq., for the petitioners.
E. C. Lake, Esq., for the Commissioner.
LITTLETON
2Cases cited1 opinion
- Slocum v. CommissionerUnited States Board of Tax Appeals · 1927