Opinion

Moore v. Commissioner

  • 33 B.T.A. 108
  • 1935 BTA LEXIS 798
Court
United States Board of Tax Appeals
Filed
Sep 30, 1935
Status
Published
Author
Akundell
On the bench
Akundell, Black
Cited by
7 cases

The opinion

Akundell,

dissenting: I disagree with the majority report in so far as it holds that the proceeds paid under policies contained in group II should be included in decedent’s gross estate.

Leech agrees with this dissent.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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