Case Name: J. Howland Auchincloss, Executor, Estate of Charles H. Russell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1928-05-02
Citations: 11 B.T.A. 947
Docket Number: Docket No. 24312
Parties: J. Howland Auchincloss, Executor, Estate of Charles H. Russell, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 11
Pages: 947–949

Head Matter:
J. Howland Auchincloss, Executor, Estate of Charles H. Russell, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 24312.
Promulgated May 2, 1928.
Blount Ralls, Esq., for the petitioner.
M. N. Fisher, Esq., for the respondent.

Opinion:
OPINION.
Littleton:
It is contended by the petitioner that amounts collected by him as the executor on account of services rendered prior to the decedent's death, represented capital in the hands of the estate at decedent's death, and, therefore, were not taxable income when received by the estate. On the other hand, Commissioner contends that amounts collected constituted taxable income when received by the estate.
The claim of the executor is correct. Nichols v. United States, (Ct. Cls.), 6 Am. Fed. Tax Rep. 6592; Walter R. McCarthy, Executor, 9 B. T. A. 525; George Nichols et al., Executors, 10 B. T. A. 919.
Judgment of no'deficiency will he entered.