# O'Brien v. Commissioner > United States Board of Tax Appeals · February 13, 1928 · 10 B.T.A. 682 URL: https://www.frixlaw.com/law-library/cases/4487826 ## Case - **Full name:** BLANCHE O'BRIEN AND ROBERT C. ROEBLING, EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF KARL G. ROEBLING, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 13, 1928 - **Citations:** 10 B.T.A. 682; 1928 BTA LEXIS 4048 - **Precedential status:** Published - **Opinion:** Opinion of the court by Littleton - **Judges:** Littleton - **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/4487826 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487826. Public record. Not legal advice.