Appeal of Young
Cases that cite this one
1 later published case cites this decision.
- Young 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
: That the New York transfer tax, paid during 1923r is deductible from the gross income of the estate for that period was-decided in Appeal of Farmers Loan & Trust Co., 3 B. T. A. 97; Appeal of Edgar Munson, 3 B. T. A. 185; and Appeal of Joanna Lovett, 3 B. T. A. 192. Upon the authority of those decisions the deficiency must be disallowed.
Since the deduction of $800,000 exceeds the entire net income of the estate for the period in 1923, it is unnecessary for us to decide-the other questions presented for our consideration.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.