# Detroit Trust Co. v. Commissioner

> United States Board of Tax Appeals · April 25, 1929 · 16 B.T.A. 207

URL: https://www.frixlaw.com/law-library/cases/6809952

## Case

- **Full name:** Detroit Trust Co. and W. Frank Maxwell, Executors, Estate of George A. Robinson v. Commissioner of Internal Revenue, Respondent Frederick H. Robinson v. Commissioner of Internal Revenue, Respondent Jane B. Robinson v. Commissioner of Internal Revenue, Respondent Marion L. Robinson v. Commissioner of Internal Revenue
- **Court:** United States Board of Tax Appeals
- **Decided:** April 25, 1929
- **Citations:** 16 B.T.A. 207
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Lansdon
- **Judges:** Lansdon
- **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/6809952

## Opinion text

*212 OPINION.-
Lansdon:
The single issue presented in these proceedings is whether the beneficiaries of a trust are entitled to deductions for depletion on account of the removal of ore from mining properties constituting the corpus of the trust.
The principle involved has been carefully considered and disposed of in a number of decisions by the Board and the courts, which we consider controlling in the instant proceedings. Arthw H. Fleming, 6 B. T. A. 900, and cases cited therein; Kate Fowler Merle-Smith, 11 B. T. A. 254; Margaret B. Fowler, 11 B. T. A. 265; George Snyder Crilly, 15 B. T. A. 642; Samuel Richer, Jr., 15 B. T. A. 1160; Baltzell v. Mitchell (C. C. A.), 3 Fed. (2d) 428; certiorari denied, 268 U. S. 690 ; Whitcomb v. Blair, 25 Fed. (2d) 528; affirming Margaret T. Whitcomb, 5 B. T. A. 191; Abell v. Twit (C. C. A.), 30 Fed. (2d) 54; Mary Roxburghe v. United States, 64 Ct. Cls. 223. It follows that the determination of the respondent is approved.
Reviewed by the Board.
Decision will be entered for the respondent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6809952. Public record. Not legal advice.