Case ID: bta_1/html/1167-01.html
Source: Caselaw Access Project
Author: {"author": "Green:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Appeal of LALU V. BATTLE.
    Docket No. 1853.
    Submitted April 16, 1925;
    decided May 21, 1925.
    
      W. H. Trigg, Esq., for the Commissioner.
    Before Geaupnee, Teammell, and Gbeetst.
    This is an appeal from a deficiency in estate taxes imposed by Title IY of the Revenue Act of 1921 upon the transfer of the net estate of O. M. Battle, deceased. The Commissioner in his answer alleged that the deficiency in the sum of $732.09 theretofore determined by him should be increased in the sum of $160.80, by reason of the fact that the taxpayer took as a deduction from the statutory gross estate attorneys’ fees in the sum of $8,040, claimed to have been incurred and paid as an expense attendant upon the administration of said estate, when in truth said sum was incurred and paid by the taxpayer individually for legal services rendered her in the collection of certain insurance policies on the life of the decedent. The taxpayer offered no evidence, and from the admissions in the pleadings and the documentary evidence offered on behalf of the Commissioner the Board makes the following
    FINDINGS OF FACT.
    The taxpayer, Lalu V. Battle, of Marshall, Tex., is the surviving widow of O. M. Battle, deceased, late of Marshall, Tex.
    DECISION.
    The determination of the Commissioner is approved.
   OPINION.

Green:

The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner’s contention that the attorneys’ fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys’ fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.