United States Board of Tax Appeals May 10, 1928, Docket No. 7071. (Esperson v. Commissioner)

lead-opinion

*1289OPINION.

Love:

In this proceeding the petitioner, as executrix of the last will of Niels Esperson, deceased, claims the right to deduct from the gross estate of the decedent the full amount of his funeral expenses; while the respondent urges that such expense is a community debt and only one-half of same is deductible from the gross estate of Niels Esperson, deceased.