...tax, there shall be deducted from the gross estate, inter alia, "such amount for funeral expenses, administration expenses, claims against the estate...* * under which the estate is being administered." The United States Circuit Court of Appeal? for the Third District, in Leflcrer v. Northern Trust Co....

...computing the value of the net estate for Federal estate tax purposes. Among the deductions allowed are ' such other charges against the estate as are allowed...* * under which the estate is being administered.' Opinion of the Court " The courts of the State of California have uniformly interpreted the inheritance...

...tax is assessed, and come within the language of the act as 'other charges against the estate * * * allowed by the laws of the jurisdiction under which the estate is being administered.' * * *." The attention of the court is called to the fact that the decision in the case of New York...

...estate receives as a transfer by death, after deducting the amount of bona fide debts and claims which are allowed by the laws of the jurisdiction under which the estate is administered. Schiffman et al, 248. II. The net estate, for estate tax purposes, consists of such property...

...interest from November 1, 1917, the date of payment. (267 F.) ducting, from the value of the gross estate "administration expenses," "claims against the estate"...* * under which the estate is being administered." If, in determining the value of the net estate upon the transfer of which the tax is laid, the 5 per...

...the purpose of the tax imposed the net value of fbe estate shall be determined by deducting " * * * such other charges against the estate as are allowed...* * under which the estate is being administered," such taxes as in fact have to b« paid to the state of administration on the succession are to be deducted...

...federal tax there shall be deducted from the gross estate, Inter alia, "such amount for funeral expenses, administration expenses, claims against the estate...» * under which the estate is being administered." The United States Circuit Court of Appeals for the Third District, in Lederer v. Northern Trust Co....

...losses incurred during the settlement of the estate, and such other charges against the estate ел are allowed by the laws of the Jurisdiction under which the estate is being administered« and a flat exemption of $60,000. The subtil lit of the act, "Estate Tax," is significantly descriptive,...

...law, providing for the deduction from the gross estate of a charge against the estate of a decedent allowed by the laws of the Jurisdiction under which the estate is being administered. The Circuit Court of Appeals explicitly refused to pass upon the question of whether the term "administration...

...otherwise, support of decedent's dependents during the settlement of the estate; also such other charges as are allowed by the laws of the jurisdiction under which the estate is being administered, whether within or without the United States. The value of the net estate of a non-resident decedent...