Estate of Fish

Board of Tax Appeals

Estate of Fish

42 B.T.A. 1442

CourtUnited States Board of Tax Appeals

DecidedJune 28, 1940

DocketDocket No. 96527

StatusPublished

This text of 42 B.T.A. 1442 (Estate of Fish) 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

Estate of Fish, 42 B.T.A. 1442 (bta 1940).

Pincite

Opinion

Oppek,

dissenting: Presumably the sole distinction from such cases as Mary Ryerson Frost, 38 B. T. A. 1402, and Everett D. Graff, 40 B. T. A. 919, is the application here of section 166 rather than 167. If these sections are to be treated as inconsistent so as to justify an opposite result from similar facts, in spite of intimations to the contrary (see e. g. Mary Ryerson Frost, supra, 1404; see also Bay “The Income Tax on Short Term and Revocable Trusts,” 53 Harvard Law Review, 1322, 1338), this seems an appropriate occasion for giving that concept expression.

Leech agrees with this dissent.

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Oppek,

dissenting: Presumably the sole distinction from such cases as Mary Ryerson Frost, 38 B. T. A. 1402, and Everett D. Graff, 40 B. T. A. 919, is the application here of section 166 rather than 167. If these sections are to be treated as inconsistent so as to justify an opposite result from similar facts, in spite of intimations to the contrary (see e. g. Mary Ryerson Frost, supra, 1404; see also Bay “The Income Tax on Short Term and Revocable Trusts,” 53 Harvard Law Review, 1322, 1338), this seems an appropriate occasion for giving that concept expression.

Leech agrees with this dissent.

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Bluebook (online)

42 B.T.A. 1442, Counsel Stack Legal Research, https://law.counselstack.com/opinion/estate-of-fish-bta-1940.