Frost v. Commissioner
This text of 12 B.T.A. 1295 (Frost 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.
Opinion
.opinion.
Under the decision in Keith v. Johnson, 271 U. S. 1, relating to inheritance taxes paid to the State of New York, and our decisions in Oliver Prescott, et al., 8 B. T. A. 582, and Blanche O’Brien, et al., 10 B. T. A. 682, relating to similar taxes paid to the [1296]*1296State of New Jersey, the petitioners are entitled to deduct from income of the estate for 1919 the taxes paid to those States in the respective amounts of $86,950.76 and $13,426.75. Aside from the authorities cited, the deductions here claimed are allowed under Section 703(a) of the Revenue Act of 1928.
Judgment will be entered wider Bule 50.
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12 B.T.A. 1295, 1928 BTA LEXIS 3364, Counsel Stack Legal Research, https://law.counselstack.com/opinion/frost-v-commissioner-bta-1928.