McDonald v. Commissioner
United States Tax Court
Petitioner for several years acted as nurse, secretary, dietitian, and driver for an individual who died testate, naming petitioner residuary legatee under his will and codicil thereto. Prior to the execution of the codicil the decedent had caused all his personal property to be placed in petitioner's name, but continued during his life to exercise dominion and control over it and to use the income therefrom.
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Petitioner for several years acted as nurse, secretary, dietitian, and driver for an individual who died testate, naming petitioner residuary legatee under his will and codicil thereto. Prior to the execution of the codicil the decedent had caused all his personal property to be placed in petitioner's name, but continued during his life to exercise dominion and control over it and to use the income therefrom. Held, petitioner acquired the property by bequest within the meaning of section 22 (b) (3) of the Internal Revenue Code, and its value is to be excluded from gross income.
1Opinion of the Court
Mildred E. McDonald, Petitioner, v. Commissioner of Internal Revenue, Respondent
McDonald v. Commissioner
Docket No. 110951
United States Tax Court
2 T.C. 840; 1943 U.S. Tax Ct. LEXIS 46;
October 5, 1943, Promulgated
Decision of no deficiency will be entered.
Petitioner for several years acted as nurse, secretary, dietitian, and driver for an individual who died testate, naming petitioner residuary legatee under his will and codicil thereto. Prior to the execution of the codicil the decedent had caused all his personal property to be placed in petitioner's name, but continued during his life to…
2Cases cited8 opinions
- Kepner v. United StatesSupreme Court of the United States · 1904
- Lyeth v. HoeySupreme Court of the United States · 1938
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. MerriamSupreme Court of the United States · 1923
- The" Abbotsford"Supreme Court of the United States · 1879
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