The opinion
OPINION.
Littleton :
The question whether the transfer tax imposed by the laws of the State of New Jersey is a proper deduction from income of the estate was before the Board in the proceeding of Oliver Prescott and Lucius H. Beers, Executors of the Estate of Emily H. Bourne, 8 B. T. A. 582, and the proceeding of Frank E. Norton and Stuart M. Don, Executors, Estate of Harriet M. Don, 9 B. T. A. 450, wherein the Board held that such tax was a proper deduction from gross income of the estate.
The respondent has cited the cases of In re Roebling's Estate, 89 N. J. Eq. 163; 104 Atl. 295 ; Neilson v. Russell, 76 N. J. L. 655; *683 71 Atl. 286 ; Wyckoff v. O'Neill, 72 N. J. E. 880; 67 Atl. 32 . These decisions have been considered in the light of the decisions of the Supreme Court in Keith v. Johnson, 271 U. S. 1 ; New York Trust Co. v. Eisner, 256 U. S. 345 , and decisions of the Board heretofore mentioned, and we find nothing therein which warrants the holding that the New Jersey transfer tax is not a proper deduction from gross income by the estate. The amount of $90,000 paid by the executors to the State of New Jersey was a proper deduction from gross income for the taxable period.
Judgment will be entered on 15 days’ notice, under Bule 50.