Aaron v. Commissioner
United States Tax Court
1. Petitioner received all the assets of her deceased husband's estate upon its final distribution, except for $ 150,000 in Treasury notes and $ 19,428.66 in cash which, pursuant to an order of the Probate Court, were placed in a trust to be available for the payment of the estate's undetermined tax liabilities.
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1. Petitioner received all the assets of her deceased husband's estate upon its final distribution, except for $ 150,000 in Treasury notes and $ 19,428.66 in cash which, pursuant to an order of the Probate Court, were placed in a trust to be available for the payment of the estate's undetermined tax liabilities. The estate had a net income of $ 86,193.61 in its final year of administration, and respondent determined that such income was included in the assets distributed to petitioner and taxable to her rather than to the estate. Held, respondent is sustained since petitioner has failed to…
1Opinion of the Court
Wilma Aaron, Petitioner, v. Commissioner of Internal Revenue, Respondent
Aaron v. Commissioner
Docket No. 34922
United States Tax Court
22 T.C. 1370; 1954 U.S. Tax Ct. LEXIS 88;
September 30, 1954, Filed September 30, 1954, Filed
Decision will be entered under Rule 50.
1. Petitioner received all the assets of her deceased husband's estate upon its final distribution, except for $ 150,000 in Treasury notes and $ 19,428.66 in cash which, pursuant to an order of the Probate Court, were placed in a trust to be available for the payment of the estate's undetermined tax liabilities. The estate had a net…
2Cases cited5 opinions
- Carlisle v. CommissionerCourt of Appeals for the Sixth Circuit · 1948
- Aaron v. CommissionerUnited States Tax Court · 1954
- Carlisle v. CommissionerUnited States Tax Court · 1947
- Harris v. CommissionerUnited States Tax Court · 1948
- Jones v. CommissionerUnited States Tax Court · 1943