Case Name: Appeal of THE EQUITABLE TRUST COMPANY OF NEW YORK, as Executor of the Estate of William H. Picken, deceased
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-02-10
Citations: 1 B.T.A. 565
Docket Number: Docket No. 1116
Parties: Appeal of THE EQUITABLE TRUST COMPANY OF NEW YORK, as Executor of the Estate of William H. Picken, deceased.
Judges: Before Ivins, Korner, and Marquette.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 565–565

Head Matter:
Appeal of THE EQUITABLE TRUST COMPANY OF NEW YORK, as Executor of the Estate of William H. Picken, deceased.
Docket No. 1116.
Submitted February 5, 1925;
decided February 10, 1925.
W. Daly, Esq., for the taxpayer.
L. G. Mitchell, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
DECISION.
The deficiency is determined to be $60.27 and the remainder of the deficiency determined by the Commissioner is disallowed.