Opinion ID: 1505106
Heading Depth: 1
Heading Rank: 4

Heading: Double Deduction.

Text: Some emphasis is placed, both by the Board and the Commissioner, on the fact that some or all of the deductions claimed here were claimed also in connection with returns for income taxation of the estate. There is no necessary inconsistency in claiming the deductions as to both estate taxes and also as to income taxes of the estate. The two taxes are different in theory and incidence. It is for the Congress to prescribe what, if any, deductions are to be allowed as to each. Also, it is for the Congress to declare that there shall be but one deduction and where that shall be permitted. Congress has prescribed separately the deductions allowable for estate tax purposes and for income tax purposes. Congress has not declared that these deductions shall, in any way, be affected by the circumstances  often of occurrence  that the same items might come within each of the separate deduction provisions. It is not for the courts to supply this omission  if it be such  in the statute. See Brown v. Commissioner, 10 Cir., 74 F.2d 281, 286.