# Lovett v. Commissioner

> United States Board of Tax Appeals · December 1, 1925 · 3 B.T.A. 192

URL: https://www.frixlaw.com/law-library/cases/4598897

## Case

- **Full name:** APPEAL OF JOANNA LOVETT, OF THE ESTATE OF THOMAS J. LOVETT
- **Court:** United States Board of Tax Appeals
- **Decided:** December 1, 1925
- **Citations:** 3 B.T.A. 192; 1925 BTA LEXIS 2008
- **Precedential status:** Published
- **Opinion:** Opinion
- **Judges:** James, Littleton, Tkussell, Smith
- **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/4598897

## Opinion text

APPEAL OF JOANNA LOVETT, EXECUTRIX OF THE ESTATE OF THOMAS J. LOVETT, DECEASED.
Lovett v. Commissioner
Docket No. 2940.
United States Board of Tax Appeals
3 B.T.A. 192 ; 1925 BTA LEXIS 2008 ;
December 1, 1925 , Decided Submitted July 1, 1925 .
*2008 B. G. Simpich, Esq., for the Commissioner.
Before JAMES, LITTLETON, SMITH, and TRUSSELL.
This is an appeal from the determination of a deficiency in income tax for the year 1923 in the amount of $228.19. The sole issue is whether the New York State transfer tax is deductible by an estate in determining taxable net income.
FINDINGS OF FACT.
Thomas J. Lovett died a resident of the city of Buffalo, N.Y., prior to the year 1923, and Joanna Lovett was duly appointed executrix of his estate. During the year 1923 the executrix filed a New York State transfer-tax return upon which was assessed a transfer tax of $5,650.29, which tax was paid by her in the year 1923. In making the income-tax return for the estate for that year the executrix deducted, as tax paid by the estate, the said amount of $5,650.29, and the Commissioner in the audit of the said return disallowed the said deduction and assessed the deficiency here in issue.
DECISION.
The deficiency determined by the Commissioner is disallowed. ; Appeal of edgar *2009 .

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4598897. Public record. Not legal advice.