Case Name: Gustave E. Anderson, Trustee Under the Will of John Anderson, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-03-14
Citations: 10 B.T.A. 1376
Docket Number: Docket No. 32561
Parties: Gustave E. Anderson, Trustee Under the Will of John Anderson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 10
Pages: 1376–1376

Head Matter:
Gustave E. Anderson, Trustee Under the Will of John Anderson, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 32561.
Promulgated March. 14, 1928.
A. E. James, Esq., for the petitioner.
A. S. Lisenby, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
The first issue is governed by the decision of the Board in Dorothy Payne Whitney Straight, 7 B. T. A. 177, and the decision of the District Court for the Southern District of New York in Bankers' Trust Co., v. Bowers, 23 Fed. (2d) 941. The Commissioner erred in refusing to allow as a deduction by the estate the inheritance tax paid to the State of New Jersey. Keith v. Johnson, 271 U. S. 1; Blanche O'Brien et al., Executors, 10 B. T. A. 682.
Judgment will be entered on 15 days' notice, wader Buie 50.