Estate of Falese v. Commissioner
United States Tax Court
The respondent determined that F, who is now deceased, received income from a partnership of which he was a member as "supervisory fees" includable in his gross income under sec. 61, I.R.C. 1954. At the trial, respondent took the position that such income was taxable to F as his distributive share of partnership income. F's records were offered to show that he never received the income.
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The respondent determined that F, who is now deceased, received income from a partnership of which he was a member as "supervisory fees" includable in his gross income under sec. 61, I.R.C. 1954. At the trial, respondent took the position that such income was taxable to F as his distributive share of partnership income. F's records were offered to show that he never received the income. Held: (1) The petitioners have shown that the fees were not received; (2) the respondent's position at trial constituted a new matter, and he had the burden of proving that the fees were includable in income…
1Opinion of the Court
Simpson, Judge:
The respondent determined deficiencies in the Federal income tax of Floyd and Jacqueline Falese of $19,318.68 for 1960, $8.45 for 1963, and $5,455.33 for 1964. Most of the issues have been settled; the issues remaining for decision are whether the petitioners have succeeded in proving that an individual, who is deceased, did not receive an item of $18,296.35 described as “supervisory fees,”1 and, if they have succeeded, whether such item is, nonetheless, taxable to such individual as his distributive share of the income of a partnership.
FINDINGS OF FACT
Some of the facts were…
2Cases cited18 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Tauber v. CommissionerUnited States Tax Court · 1955
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
13 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Achiro v. CommissionerUnited States Tax Court · 1981
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Zirker v. CommissionerUnited States Tax Court · 1986
- Graff v. CommissionerUnited States Tax Court · 1980
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
58 more not listed; retrieve them via the Exa API.