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ADAMS v. COMMISSIONER OF INTERNAL REVENUE

No. 11557.

110 F.2d 578 (1940)

ADAMS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 26, 1940.

Attorney(s) appearing for the Case

D. S. Holmes, of Duluth, Minn. (R. L. Mayall, of Duluth, Minn., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and THOMAS, Circuit Judges.

STONE, Circuit Judge.

Cuyler Adams died November 29, 1932. His estate was in administration, up to this hearing before the Board of Tax Appeals. In the estate tax returns for the several years 1933 to 1936 (both inclusive) certain deductions were claimed for "administration expenses". Portions of these claimed deductions were disallowed by the Commissioner, apparently upon the ground that such portions were not truly "administration...

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