Goldschmidt v. Commissioner
United States Board of Tax Appeals
Unpaid executors' commissions allowed as a deduction from the gross estate for estate-tax purposes where it appears that such commissions are allowed by the law of the jurisdiction under which the estate is being administered. John A. Loetscher,14 B.T.A. 228, followed.
1Opinion of the Court
GEORGETTE GOLDSCHMIDT, ARTHUR SACHS, AND HENRY L. MOSES, EXECUTORS, ESTATE OF HENRY P. GOLDSCHMIDT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Goldschmidt v. Commissioner
Docket No. 16138.
United States Board of Tax Appeals
14 B.T.A. 1010; 1929 BTA LEXIS 3001;
January 7, 1929, Promulgated
Unpaid executors' commissions allowed as a deduction from the gross estate for estate-tax purposes where it appears that such commissions are allowed by the law of the jurisdiction under which the estate is being administered. John A. Loetscher,14 B.T.A. 228, followed.
Will R. Gregg, Esq., and…
2Cases cited2 opinions
- Loetscher v. CommissionerUnited States Board of Tax Appeals · 1928
- Goldschmidt v. CommissionerUnited States Board of Tax Appeals · 1929