Smith v. Commissioner
United States Board of Tax Appeals
Value of an estate by the entirety excluded from the gross estate of decedent on authority of Estate of Charles I. Hudson,5 B.T.A. 711.
1Opinion of the Court
HARRY A. SMITH AND ETHEL G. MELNEL, EXECUTORS, ESTATE OF EDWARD MEINEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Smith v. Commissioner
Docket No. 3098.
United States Board of Tax Appeals
6 B.T.A. 341; 1927 BTA LEXIS 3535;
February 28, 1927, Promulgated
Value of an estate by the entirety excluded from the gross estate of decedent on authority of Estate of Charles I. Hudson,5 B.T.A. 711.
Leo. B. Kagan, Esq., for the petitioners.
R. E. Copes, Esq., for the respondent.
KORNER
Proceeding for the redetermination of a deficiency in estate taxes under the provisions of the Revenue Act of…
2Cases cited1 opinion
- Dyer v. CommissionerUnited States Board of Tax Appeals · 1926