Appeal of Estate of Larkin
Cases that cite this one
2 later published cases cite this decision.
- Stewart v. Commissioner (United States Board of Tax Appeals 1934)
- Larkin v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The deficiency should be recomputed by allowing the taxpayer a deduction on account of executor’s fees in the sum of $12,500: a deduction on account of attorneys’ fees in the sum of $25,000; a deduction on account of accountant’s fee of $3,800; and a deduction from the value of the gross estate in respect of the overvaluation on account of the stock of Cosden & Co., of $20,377.50. The final deficiency will be settled upon ten days’ notice, in accordance with Bule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.