Hunt v. Commissioner
United States Board of Tax Appeals
1. Various questions of fact relative to the fair values of assets are determined upon the evidence; where satisfactory evidence is lacking, respondent is sustained. 2. Deductions held allowable from the gross estate of executrices' commissions duly allowed by the court and actually paid, and also the amount of an indebtedness overlooked in preparing the return.
1Opinion of the Court
ETHEL P. HUNT, ET AL., EXECUTRICES, ESTATE OF JOHN K. HUNT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hunt v. Commissioner
Docket No. 9801.
United States Board of Tax Appeals
12 B.T.A. 396; 1928 BTA LEXIS 3552;
June 5, 1928, Promulgated
1. Various questions of fact relative to the fair values of assets are determined upon the evidence; where satisfactory evidence is lacking, respondent is sustained.
2. Deductions held allowable from the gross estate of executrices' commissions duly allowed by the court and actually paid, and also the amount of an indebtedness overlooked in…
2Cases cited1 opinion
- Hunt v. CommissionerUnited States Board of Tax Appeals · 1928