Case ID: ny_236/html/0529-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The People of the State of New York ex rel. J. Frederic Kernochan et al., as Committee of the Estate of Marie Marshall, an Incompetent Person, Appellants, v. Walter W. Law, Jr., et al., Constituting the State Tax Commission, Respondent.
    Tax— sum paid out of income as compensation of committee of person of incompetent may not be deducted in estimating amount of income tax.
    
    
      Matter of Kernochan v. Law, 204 App. Div. 167, affirmed.
    (Argued April 19, 1923;
    decided May 8, 1923.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 19, 1923, which confirmed, on certiorari, a determination of the state tax commission refusing to allow as a deduction, in estimating the income tax of Marie Marshall, an incompetent person, a sum paid from the incompetent’s income to the committee of her person as their compensation as fixed by an order of the Supreme Court.
    
      
      Henry F. Miller for appellants.
    
      Carl Sherman, Attorney-General (C. T. Dawes and Laurence Graves of counsel), for respondent.
   Order affirmed, without costs; no opinion.

Concur: His cock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.