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

CourtUnited States Board of Tax Appeals

DecidedFebruary 18, 1926

DocketDocket No. 3286.

StatusPublished

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

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Farmers' Loan & Trust Co. v. Commissioner, 3 B.T.A. 884, 1926 BTA LEXIS 2546 (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, 1926 BTA LEXIS 2546, Counsel Stack Legal Research, https://law.counselstack.com/opinion/farmers-loan-trust-co-v-commissioner-bta-1926.

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