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SCOTT v. COMMISSIONER OF INTERNAL REVENUE

No. 9646.

69 F.2d 444 (1934)

SCOTT et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 16, 1934.

Attorney(s) appearing for the Case

Lydia Lee, of St. Louis, Mo. (Sam B. Jeffries, Arthur E. Simpson, and Paul F. Plummer, all of St. Louis, Mo., on the brief), for petitioners.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and VAN VALKENBURGH, Circuit Judges.

STONE, Circuit Judge.

This is an appeal from the Board of Tax Appeals sustaining the Commissioner in including three items in calculating the estate tax on the estate of Philip A. McDermott, a resident of Missouri who died in 1925.

One of the three items, which the taxpayer claimed as a proper deduction from the gross estate, was the full amount of commissions paid to the executors. In accordance with the law of Missouri (R. S. 1929, § 221 [Mo. St. Ann...

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