Rowland v. Commissioner
United States Board of Tax Appeals
Payments made by a committee for an incompetent to the members thereof and their attorney for services rendered after the death of the incompetent, which were made out of the property in their hands before turning it over to the executor, are not deductible by the executor from gross income of the estate.
1Opinion of the Court
opinion. .
Arundell:
A deficiency in income tax for the period January 22 to December 31, 1929, in the amount of $5,804.32 has been asserted by. the respondent. The entire amount is in controversy. The issue is the propriety of deductions claimed by petitioner from income of the estate of Caroline R. Rowland, deceased, and disallowed by the respondent. We adopt as our findings of fact the stipulation of facts filed by the parties, and set forth here only a summary of them.
On October 29, 1924, petitioner’s decedent, Caroline R. Rowland, was declared an incompetent by the Supreme Court of the…
2Cases cited1 opinion
- Ayer v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by3 opinions
- Highland v. CommissionerUnited States Board of Tax Appeals · 1941
- Oldham v. CommissionerUnited States Board of Tax Appeals · 1937
- Rowland v. CommissionerUnited States Board of Tax Appeals · 1934