WHITE'S WILL v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8462, 8478.

142 F.2d 746 (1944)

WHITE'S WILL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided May 10, 1944.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for petitioners.

F. E. Youngman, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before BIGGS, JONES and McLAUGHLIN, Circuit Judges.


BIGGS, Circuit Judge.

The taxpayers, trustees under the will of Carl Hicks White, seek a redetermination of the assessments of deficiencies for the tax years 1935 and 1936. In respect to both years the taxpayers deducted commissions and counsel fees paid for services rendered the trust estate. The Commissioner of Internal Revenue disallowed these deductions and assessed deficiencies. The taxpayers sought redetermination by the United States Board of Tax Appeals of...

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