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ESTATE OF HOWE v. COMMISSIONER

Docket No. 21670.

16 T.C. 1493 (1951)

ESTATE OF GEORGE E. HOWE, DECEASED, J. C. NETZ, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1951.

Attorney(s) appearing for the Case

Harrison Harkins, Esq., for the petitioner.

A. J. Hurley, Esq., for the respondent.

OPINION.

OPPER, Judge:

Petitioner challenges respondent's determination of an income tax deficiency of the decedent in the amount of $23,543.12 for the taxable period January 1, 1944, to December 5, 1944. Certain adjustments are not contested. The sole issue is whether section 43, Internal Revenue Code, prohibits a deduction from decedent's gross income for compensation in the amount of the value of decedent's entire business, which passed upon his...

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