McGlue v. Commissioner
United States Board of Tax Appeals
1. An executor in the District of Columbia is not entitled to fees or commissions until completion of the administration of the estate and the allowance of such fees or commissions by the Probate Court.
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1. An executor in the District of Columbia is not entitled to fees or commissions until completion of the administration of the estate and the allowance of such fees or commissions by the Probate Court. Held, that such fees or commissions are not includable in the gross income of the decedent, who died during the administration of the estate of which he was acting as executor, as income accrued at the time of his death. 2. A dividend on shares of stock which decedent owned at the time of his death was declared prior to his death but was payable to the stockholders of record on a date…
1Opinion of the Court
ESTATE OF G. PERCY MCGLUE, DECEASED, M. EDITH MCGLUE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McGlue v. Commissioner
Docket No. 98446.
United States Board of Tax Appeals
41 B.T.A. 1186; 1940 BTA LEXIS 1088;
May 21, 1940, Promulgated
1. An executor in the District of Columbia is not entitled to fees or commissions until completion of the administration of the estate and the allowance of such fees or commissions by the Probate Court. Held, that such fees or commissions are not includable in the gross income of the decedent, who died during the administration of the…
2Cases cited25 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Great Northern Railway Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Jackson v. SmietankaCourt of Appeals for the Seventh Circuit · 1921
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