Legal Opinion
United States v. Pyne
Supreme Court of the United States
Decided April 28, 1941No. 683PublishedCited by 87 opinions
1Opinion of the CourtJustice Black
The question presented is whether upon this record the Court of Claims 1 committed error in concluding that respondents, as executors, were, in computing their federal income tax, entitled .to deduct expenses properly incurred in the administration of an estate, Congress having provided that such a deduction could be taken only by individuals, estates, or trusts engaged in “carrying on . . . business.” Revenue Act of 1934, §§23 (á), 161,162, 48 Stat. 688, 727. Compare City Bank Farmers Trust Co. v. Helvering, ante, p. 121.
In computing the 1934 net income of the estate, respondents claimed a…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
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3Cited by87 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Lykes v. United StatesSupreme Court of the United States · 1952
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Specking v. Comm'rUnited States Tax Court · 2001
82 more not listed; retrieve them via the Exa API.