Opinion

Appeal of the Farmers' Loan & Trust Co.

3 B.T.A. 884

Court: United States Board of Tax Appeals
Filed: Feb 18, 1926
Status: Published
Author: Smith
On the bench: James, Littleton, Smith, Trttssell
Cited by: 1 cases
Authority: More cited than 66.0%

The opinion

*885 OPINION.

Smith

: The asserted deficiency in this appeal rests entirely upon the. claim of the Commissioner that the New York State transfer tax is not an allowable deduction from gross income. Both the courts amd the Board have held otherwise. Keith v. Johnson, 3 Fed. (2d) 361; Farmers' Loan & Trust Co. v. United States, 9 Fed. (2d) 688; Appeal of Edgar Munson, 3 B. T. A. 185; Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97.

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