Appeal of Erswell
1 B.T.A. 1254
CourtUnited States Board of Tax Appeals
DecidedMay 26, 1925
DocketDocket No. 464
StatusPublished
Cited by1 cases
This text of 1 B.T.A. 1254 (Appeal of Erswell) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Appeal of Erswell, 1 B.T.A. 1254 (bta 1925).
Opinion
DECISION.
The determination of the Commissioner is approved. It appears that the will here in question has been judicially construed; that the taxpayer is entitled to the profits realized during her lifetime from the estate bequeathed to her, and that the heirs who take the remainder take no portion of such profits.
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Related
Erswell v. Commissioner
1 B.T.A. 1254 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1254, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-erswell-bta-1925.