# Moore v. Commissioner

> United States Board of Tax Appeals · September 30, 1935 · 33 B.T.A. 108

URL: https://www.frixlaw.com/law-library/cases/4495768

## Case

- **Full name:** LOUISE C. MOORE, ESTATE OF EDWARD W. MOORE, <emphasis typestyle="it">v.</emphasis> COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Board of Tax Appeals
- **Decided:** September 30, 1935
- **Citations:** 33 B.T.A. 108; 1935 BTA LEXIS 798
- **Precedential status:** Published
- **Opinion:** Dissent by Akundell
- **Judges:** Akundell, Black
- **Cited by:** 7 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/4495768

## Opinion text

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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495768. Public record. Not legal advice.