Wilhite v. Commissioner
United States Board of Tax Appeals
Inheritance taxes paid by executors of an estate to the State of Missouri are deductible from gross income of the estate.
1Opinion of the Court
*86OPINION.
AkuNdell :
The respondent has moved to dismiss the proceeding for 1919 for want of jurisdiction. As it does not appear that any deficiency for that year has been found and as the motion is not resisted by the petitioners, the respondent’s motion is granted and the proceeding in so far as it relates to 1919 is dismissed. There is no issue as to 1920. For 1921 the issue, as stated in petitioners’ brief, is this: Are inheritance taxes paid the State of Missouri by the executors during the year 1921 a proper deduction from income of the estate in computing the income tax for that year %
The…
2Cases cited2 opinions
- Keith v. JohnsonSupreme Court of the United States · 1926
- Estate of Kinsella v. Mercantile Trust Co.Supreme Court of Missouri · 1922
3Cited by1 opinion
- Wilhite v. CommissionerUnited States Board of Tax Appeals · 1928