¶1dissenting: I can not agree with the view expressed in the majority opinion. There being no personal liability upon the taxpayer for the tax involved, I do not think that section 23 (b) of the Internal Revenue Code encompasses the deduction approved by the majority. My viéws are more fully expressed in my dissent in Koppers Co., 3 T. C. 62, and reference is made to the decision of the Circuit Court of Appeals for the Tenth Circuit on November 8,1943, in Koch v. United States, 138 Fed. (2d) 850, denying the deduction under facts essentially the same in principle as those here .involved. I therefore respectfully dissent.
3 T.C. 74
GREEN v. COMMISSIONER
Decided January 19, 1944
United States Tax Court · decided 1944-01-19
1. Upon settlement of their father's estate in 1931, the petitioners, as distributees, each received one-half of the residuary estate. Held: that such parts of the interest on the said estate tax deficiencies as accrued from the dates of distribution and were paid by the petitioners in 1939 are deductible from gross income under section 23 (b) of the Revenue Act of 1938 in computing petitioners' net incomes. 2.
Cited by 10 later decisions — most recently December 1962
3 federal appellate ·
Relies on Koppers Co. v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decisions will be entered under Rule 50 · Decided 1944-01-19
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