1. Home
  2. Browse Decisions
  3. U.S.
  4. 304 U.S.
  5. 304 U.S. 351 (1938)
 

TAFT v. COMMISSIONER

No. 746.

304 U.S. 351 (1938)

TAFT, EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 16, 1938.

Attorney(s) appearing for the Case

Mr. Robert A. Taft for petitioner.

Mr. Warner W. Gardner, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and L.W. Post were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

The question presented is whether the petitioner, as executor, may deduct from the gross estate amounts payable pursuant to the decedent's binding promises as claims against the estate incurred bona fide and for an adequate and full consideration in money or money's worth within the meaning of § 303 (a) (1), or as transfers to charitable or educational institutions under § 303 (a) (3), of the

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases