Brown v. Commissioner
United States Board of Tax Appeals
An amount of money assessed against and paid by the petitioners in 1922 as a state inheritance tax under a law, which was later held to be unconstitutional, which money was refunded to the petitioners in 1925, is not a legal deduction from gross income in the income-tax return of petitioners for 1922.
1Opinion of the Court
*1124OPINION.
Smith:
The question presented by this proceeding is whether the petitioners are entitled to deduct from gross income in their joint income-tax return for 1922, $7,599.10 assessed against and paid by them to the State of New Hampshire as an inheritance tax under a law which was declared by the Supreme Court of New Hampshire in 1924 to be unconstitutional and which tax was recovered back by the petitioners in 1925. The deduction of the $7,599.10 was disallowed by the respondent in determining the deficiency upon the ground (1) that the law under which the money was collected was…
2Cases cited1 opinion
- Norton v. Shelby CountySupreme Court of the United States · 1886
3Cited by10 opinions
- Fawsett v. CommissionerUnited States Board of Tax Appeals · 1934
- Brown v. CommissionerUnited States Board of Tax Appeals · 1928
- Cartex Mills, Inc. v. CommissionerUnited States Board of Tax Appeals · 1940
- E. B. Elliott Co. v. CommissionerUnited States Board of Tax Appeals · 1941
- E. L. Bruce Co. v. CommissionerUnited States Board of Tax Appeals · 1930
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