Legal Opinion
Commissioner of Internal Revenue v. Tyree's Estate
Court of Appeals for the Tenth Circuit
Decided July 17, 1954No. 4778PublishedCited by 6 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is a proceeding to review a decision of the tax court. It presents a question of the income status of the- distributive share of a deceased partner which was paid to-his estate'at the close of the partnership fiscal year following the death of the partner. The tax'court held that under the facts, the tax year of the partnership did not end with th:e death of the partner and that no part o,f the partnership income distributed after his death should be included in the final return .filed for the deceased partner for the period ending with his death. 20 T.C. 675.
The…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Guaranty Trust Co. v. CommissionerSupreme Court of the United States · 1938
- Henderson's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Girard Trust Co. v. United StatesCourt of Appeals for the Third Circuit · 1950
- Commissioner of Internal Revenue v. Waldman's EstateCourt of Appeals for the Second Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Knipp v. CommissionerUnited States Tax Court · 1955
- Tunnell v. United StatesDistrict Court, D. Delaware · 1957
- Estate Of Frank H. KnippCourt of Appeals for the Fourth Circuit · 1957
- Esther E. Grant and Dorothy Ebersbach, Co-Executrices of the Estate of Charles Ebersbach, Deceased v. Harry F. Busey, Collector of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Estate of Knipp v. CommissionerCourt of Appeals for the Fourth Circuit · 1957
1 more not listed; retrieve them via the Exa API.