McKitterick v. Commissioner
United States Board of Tax Appeals
1. Respondent's determination of value at which blocks of stock and warrants owned by decedent on the date of his death should be included in his estate for estate tax purposes is sustained. 2. A sum of money paid to the executrix of decedent as a bonus for services rendered by him to a corporation for the period of the year ending with his death is includable in his gross estate.
1Opinion of the Court
ESTATE OF LEONARD B. MCKITTERICK, DECEASED, CORA MADELINE MCKITTERICK, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
McKitterick v. Commissioner
Docket No. 95024.
United States Board of Tax Appeals
42 B.T.A. 130; 1940 BTA LEXIS 1041;
June 19, 1940, Promulgated
1. Respondent's determination of value at which blocks of stock and warrants owned by decedent on the date of his death should be included in his estate for estate tax purposes is sustained.
2. A sum of money paid to the executrix of decedent as a bonus for services rendered by him to a corporation for the period of…
2Cases cited16 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Gannon v. . McGuireNew York Court of Appeals · 1899
- Safe Deposit & Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- W. M. Ritter Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- McKitterick v. CommissionerUnited States Board of Tax Appeals · 1940
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