In this case the Commissioner has determined an estate tax deficiency of $1,300.86. In determining the deficiency, the Commissioner increased the deduction for executor's commission from the amount of $4,251.73 claimed in the estate tax return to $5,366.84, by reason of which the petitioner claims an overpayment.
The only question we have to decide is whether an item of $5,000 allowed by the probate court pursuant to Missouri statute for a year's support of the surviving...
Let's get started
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.
