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