Erswell v. Commissioner
1 B.T.A. 1254, 1925 BTA LEXIS 2604
This text of 1 B.T.A. 1254 (Erswell v. Commissioner) 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
Erswell v. Commissioner, 1 B.T.A. 1254, 1925 BTA LEXIS 2604 (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
Appeal of Erswell
1 B.T.A. 1254 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1254, 1925 BTA LEXIS 2604, Counsel Stack Legal Research, https://law.counselstack.com/opinion/erswell-v-commissioner-bta-1925.