O'Shaughnessy v. Commissioner
United States Board of Tax Appeals
1. Where the question is raised as to the constitutionality of a provision of the taxing act, the Board will consider it. Where, after consideration, a substantial doubt remains, the statute will be followed until the doubt is dispelled by a court decision.
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1. Where the question is raised as to the constitutionality of a provision of the taxing act, the Board will consider it. Where, after consideration, a substantial doubt remains, the statute will be followed until the doubt is dispelled by a court decision. Where such question involves the consideration of many decisions of the Supreme Court, from which differing conclusions may reasonably be reached, the Board will follow the words of the statute. 2. Section 302(e) of the Revenue Act of 1926 requires that there be included as a part of the estate of a decedent the value of property held as…
1Opinion of the Court
RITA O'SHAUGHNESSY, EXECUTRIX UNDER THE LAST WILL AND TESTAMENT OF PETER O'SHAUGHNESSY, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
O'Shaughnessy v. Commissioner
Docket No. 38863.
United States Board of Tax Appeals
21 B.T.A. 1046; 1930 BTA LEXIS 1754;
December 31, 1930, Promulgated
1. Where the question is raised as to the constitutionality of a provision of the taxing act, the Board will consider it. Where, after consideration, a substantial doubt remains, the statute will be followed until the doubt is dispelled by a court decision. Where such question involves the…
2Cases cited10 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- Knox v. McElligottSupreme Court of the United States · 1922
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