Farmers' Loan & Trust Co. v. Commissioner

Board of Tax Appeals

Farmers' Loan & Trust Co. v. Commissioner

3 B.T.A. 884, 1926 BTA LEXIS 2546

Procedural entryThis page is a short order in Farmers' Loan & Trust Co. v. Commissioner. Read the opinion of the Court — 3 B.T.A. 97 →

United States Board of Tax Appeals·Decided February 18, 1926·No. Docket No. 3286.·Published

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.

Farmers' Loan & Trust Co. v. Commissioner, 3 B.T.A. 884, 1926 BTA LEXIS 2546 (bta 1926).

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3 B.T.A. 884 (Farmers' Loan & Trust Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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