# Equitable Trust Co. v. Commissioner

> United States Board of Tax Appeals · February 10, 1925 · 1 B.T.A. 565

URL: https://www.frixlaw.com/law-library/cases/4487371

## Case

- **Full name:** Appeal of THE EQUITABLE TRUST COMPANY OF NEW YORK, as of the Estate of William H. Picken
- **Court:** United States Board of Tax Appeals
- **Decided:** February 10, 1925
- **Citations:** 1 B.T.A. 565; 1925 BTA LEXIS 2874
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Korner, Ivins, Marquette
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4487371

## Opinion text

DECISION.
The deficiency is determined to be $60.27 and the remainder of the deficiency determined by the Commissioner is disallowed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487371. Public record. Not legal advice.