Tighe v. Commissioner
United States Tax Court
1. Petitioner's husband, who died in 1931, entered into an agreement with the person with whom he had been associated in the practice of law, providing that on the death of either partner the survivor would pay to the beneficiary named by the decedent (a) a sum certain each month for a period of 5 years, out of profits of the firm, and (b) an amount equal to the value of the decedent's interest in cases pending and assets of the firm.
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1. Petitioner's husband, who died in 1931, entered into an agreement with the person with whom he had been associated in the practice of law, providing that on the death of either partner the survivor would pay to the beneficiary named by the decedent (a) a sum certain each month for a period of 5 years, out of profits of the firm, and (b) an amount equal to the value of the decedent's interest in cases pending and assets of the firm. Petitioner brought suit against her deceased husband's former partner to collect the amounts due under the agreement and received $ 12,500.08 in settlement of…
1Opinion of the Court
Mary Tighe, Petitioner, v. Commissioner of Internal Revenue, Respondent
Tighe v. Commissioner
Docket No. 63867
United States Tax Court
33 T.C. 557; 1959 U.S. Tax Ct. LEXIS 8;
December 23, 1959, Filed
Decision will be entered under Rule 50.
1. Petitioner's husband, who died in 1931, entered into an agreement with the person with whom he had been associated in the practice of law, providing that on the death of either partner the survivor would pay to the beneficiary named by the decedent (a) a sum certain each month for a period of 5 years, out of profits of the firm, and (b) an amount equal to the…
2Cases cited16 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- Helvering v. StormfeltzCourt of Appeals for the Eighth Circuit · 1944
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