# Anderson v. Commissioner

> United States Board of Tax Appeals · March 14, 1928 · 10 B.T.A. 1376

URL: https://www.frixlaw.com/law-library/cases/6807098

## Case

- **Full name:** Gustave E. Anderson, Trustee Under the Will of John Anderson v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** March 14, 1928
- **Citations:** 10 B.T.A. 1376
- **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/6807098

## Opinion text

OPINION.
Littleton:
The first issue is governed by the decision of the Board in Dorothy Payne Whitney Straight, 7 B. T. A. 177, and the decision of the District Court for the Southern District of New York in Bankers' Trust Co., v. Bowers, 23 Fed. (2d) 941. The Commissioner erred in refusing to allow as a deduction by the estate the inheritance tax paid to the State of New Jersey. Keith v. Johnson, 271 U. S. 1 ; Blanche O'Brien et al., Executors, 10 B. T. A. 682.
Judgment will be entered on 15 days' notice, wader Buie 50.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6807098. Public record. Not legal advice.