Case Name: Appeal of CATHERINE ERSWELL
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-26
Citations: 1 B.T.A. 1254
Docket Number: Docket No. 464
Parties: Appeal of CATHERINE ERSWELL.
Judges: Before James, Littletojst, Smith, and Trttssell.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1254–1254

Head Matter:
Appeal of CATHERINE ERSWELL.
Docket No. 464.
Submitted May 1, 1925;
decided May 26, 1925.
WilMa/m 8. Pritchard, Esq., for the taxpayer.
M. N. Fisher, Esq., for the Commissioner.
Before James, Littletojst, Smith, and Trttssell.

Opinion:
DECISION.
The determination of the Commissioner is approved. It appears that the will here in question has been judicially construed; that the taxpayer is entitled to the profits realized during her lifetime from the estate bequeathed to her, and that the heirs who take the remainder take no portion of such profits.