# Auchincloss v. Commissioner > United States Board of Tax Appeals · May 2, 1928 · 11 B.T.A. 947 URL: https://www.frixlaw.com/law-library/cases/4488167 ## Case - **Full name:** J. HOWLAND AUCHINCLOSS, ESTATE OF CHARLES H. RUSSELL, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 2, 1928 - **Citations:** 11 B.T.A. 947; 1928 BTA LEXIS 3679 - **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/4488167 ## Opinion text *948 OPINION. Littleton: It is contended by the petitioner that amounts collected by him as the executor on account of services rendered prior *949 to the decedent’s death, represented capital in the hands of the estate at decedent’s death, and, therefore, were not taxable income when received by the estate. On the other hand, Commissioner contends that amounts collected constituted taxable income when received by the estate. The claim of the executor is correct. Nichols v. United States, (Ct. Cls.), 6 Am. Fed. Tax Rep. 6592; Walter R. McCarthy, Executor, 9 B. T. A. 525; George Nichols et al., Executors, 10 B. T. A. 919. Judgment of no'deficiency will he entered. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488167. Public record. Not legal advice.