Appeal of the Farmers' Loan & Trust Co.

Board of Tax Appeals

Appeal of the Farmers' Loan & Trust Co.

3 B.T.A. 884

CourtUnited States Board of Tax Appeals

DecidedFebruary 18, 1926

DocketDocket No. 3286

StatusPublished

Cited by1 cases

This text of 3 B.T.A. 884 (Appeal of the Farmers' Loan & Trust Co.) 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.

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Appeal of the Farmers' Loan & Trust Co., 3 B.T.A. 884 (bta 1926).

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Opinion

[885]*885OPINION.

Smith

: The asserted deficiency in this appeal rests entirely upon the. claim of the Commissioner that the New York State transfer tax is not an allowable deduction from gross income. Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T. A. 185; Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97.

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[885]*885OPINION.

Smith

: The asserted deficiency in this appeal rests entirely upon the. claim of the Commissioner that the New York State transfer tax is not an allowable deduction from gross income. Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T. A. 185; Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97.

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3 B.T.A. 884, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-the-farmers-loan-trust-co-bta-1926.

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