Moore v. Commissioner
United States Board of Tax Appeals
1. Evidence held insufficient to show that the value of real estate as determined by the Commissioner was not correct. 2. Petitioner was residuary legatee and also executor. The will did not make specific provision that the executor should have the legacy over and above the commissions. Held, under the law of Louisiana, that the executor was not entitled to commissions, and no deduction is allowable in determining the net estate subject to the estate tax.
1Opinion of the Court
MRS. BROWNING COLEMAN MOORE, EXECUTRIX, ESTATE OF BETTY W. COLEMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Moore v. Commissioner
Docket No. 5221.
United States Board of Tax Appeals
5 B.T.A. 255; 1926 BTA LEXIS 2901;
October 29, 1926, Decided
1. Evidence held insufficient to show that the value of real estate as determined by the Commissioner was not correct.
2. Petitioner was residuary legatee and also executor. The will did not make specific provision that the executor should have the legacy over and above the commissions. Held, under the law of Louisiana, that the executor…
2Cases cited1 opinion
- Moore v. CommissionerUnited States Board of Tax Appeals · 1926