UNITED STATES v. PYNE

No. 683.

313 U.S. 127 (1941)

UNITED STATES v. PYNE ET AL., EXECUTORS.

Supreme Court of United States.

Decided April 28, 1941.


Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.

Mr. Allen G. Gartner for respondents.


MR. JUSTICE BLACK delivered the opinion of the Court.

The question presented is whether upon this record the Court of Claims1 committed error in concluding that respondents, as executors, were, in computing their federal income tax, entitled to deduct expenses properly incurred in the administration of an estate, Congress having provided that such a deduction could be taken only by individuals...

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