Appeal of the Farmers' Loan & Trust Co.
3 B.T.A. 884
United States Board of Tax Appeals·Decided February 18, 1926·No. Docket No. 3286·Published·Cited by 1 cases
Opinion
[885]*885OPINION.
: 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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Appeal of the Farmers' Loan & Trust Co., 3 B.T.A. 884 (bta 1926).
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Related
Farmers' Loan & Trust Co. v. Commissioner
3 B.T.A. 884 (Board of Tax Appeals, 1926)