Agnew v. Commissioner
United States Tax Court
Commissions collected by trustee from corpus upon termination of trust and distribution of principal, held not deductible by petitioner remainderman upon receipt of the trust property.
1Opinion of the Court
Anstes V. Agnew (Formerly Anstes V. Carr), Petitioner, v. Commissioner of Internal Revenue, Respondent
Agnew v. Commissioner
Docket No. 25373
United States Tax Court
16 T.C. 1466; 1951 U.S. Tax Ct. LEXIS 140;
June 29, 1951, Promulgated
Decision will be entered for the respondent.
Commissions collected by trustee from corpus upon termination of trust and distribution of principal, held not deductible by petitioner remainderman upon receipt of the trust property.
Matthew F. Dorsey, Esq., and Robert C. Lea, Jr., Esq., for the petitioner.
Lester H. Salter, Esq., for the respondent.
Opper, Judge.
OPPER
OPINION…
2Cases cited1 opinion
- Agnew v. CommissionerUnited States Tax Court · 1951