Mendelson v. Comm'r
United States Tax Court
The petitioner's husband died owing substantial taxes and additions to tax for the years 1947 and 1948. He was insolvent at all times relevant to this proceeding. The respondent asserted that the petitioner was liable as a transferee of certain of her husband's assets for the taxes and additions to tax owed by him.
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The petitioner's husband died owing substantial taxes and additions to tax for the years 1947 and 1948. He was insolvent at all times relevant to this proceeding. The respondent asserted that the petitioner was liable as a transferee of certain of her husband's assets for the taxes and additions to tax owed by him. Held: 1. The petitioner is not liable as a transferee with respect to funds which she returned to her husband. 2. The petitioner is not liable as a transferee with respect to funds and property which she received in satisfaction of a bona fide claim against her husband. Under…
1Opinion of the Court
Ruth Mendelson, Petitioner v. Commissioner of Internal Revenue, Respondent; Gertrude Rosenthal, Petitioner v. Commissioner of Internal Revenue, Respondent
Mendelson v. Comm'r
Docket Nos. 5291-66, 5292-66
United States Tax Court
52 T.C. 727; 1969 U.S. Tax Ct. LEXIS 87;
July 31, 1969, Filed
Decision will be entered for the petitioner in docket No. 5291-66.
Decision will be entered under Rule 50 in docket No. 5292-66.
The petitioner's husband died owing substantial taxes and additions to tax for the years 1947 and 1948. He was insolvent at all times relevant to this proceeding. The respondent asserted…
2Cases cited23 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Gobins v. Comm'rUnited States Tax Court · 1952
- Scanlon v. ScanlonIllinois Supreme Court · 1955
- Robert Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Gobins v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
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