The Commissioner determined a deficiency in estate tax in the amount of $2,779.29. The only question involved is whether the petitioner is entitled to deduct the amount of $9,888.22 for executor's commissions in computing the net estate.
FINDINGS OF FACT.
Alice K. Larkin died on April 12, 1943, a resident of Olean, Cattaraugus County, New York, leaving a last will and testament which was duly admitted to probate by the Surrogate's Court of Cattaraugus County...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.