Grabien v. Commissioner
United States Tax Court
Held: A residuary cash beneficiary of an estate is not entitled to deduct an attorney's fee paid to oppose demands for extraordinary compensation made by the executrix of the estate and an accounting of accounts receivable submitted by the executrix. Such fee was not deductible under sec. 212, I.R.C. 1954.
1Opinion of the Court
Thomas A. Grabien and Martha P. Grabien, Petitioners v. Commissioner of Internal Revenue, Respondent
Grabien v. Commissioner
Docket No. 3452-65
United States Tax Court
48 T.C. 750; 1967 U.S. Tax Ct. LEXIS 50;
August 24, 1967, Filed
Decision will be entered for the respondent.
Held: A residuary cash beneficiary of an estate is not entitled to deduct an attorney's fee paid to oppose demands for extraordinary compensation made by the executrix of the estate and an accounting of accounts receivable submitted by the executrix. Such fee was not deductible under sec. 212, I.R.C. 1954.
Thomas A. Grabien, pro…
2Cases cited6 opinions
- E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Rowe v. CommissionerUnited States Tax Court · 1955
- Seidler v. CommissionerUnited States Tax Court · 1952
- Grabien v. CommissionerUnited States Tax Court · 1967
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