Igoe v. Commissioner
United States Tax Court
Estate Income Properly Credited to Beneficiaries -- Sec. 162 (c), I. R. C. -- Under the facts, held that proportionate amounts of income of an estate for 1941 were properly credited in 1941 to each of the petitioners within the meaning of section 162 (c) of the Code so that the respective amounts of income so credited are taxable to each of the petitioners in 1941.
1Opinion of the Court
Alma Igoe, Petitioner, v. Commissioner of Internal Revenue, Respondent. John Francis Igoe, Marie L. Keller, General Guardian, Petitioner, v. Commissioner of Internal Revenue, Respondent
Igoe v. Commissioner
Docket Nos. 28498, 28499
United States Tax Court
19 T.C. 913; 1953 U.S. Tax Ct. LEXIS 233;
February 27, 1953, Promulgated
Decisions will be entered for the respondent.
Estate Income Properly Credited to Beneficiaries -- Sec. 162 (c), I. R. C. -- Under the facts, held that proportionate amounts of income of an estate for 1941 were properly credited in 1941 to each of the petitioners within the…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. StearnsCourt of Appeals for the Second Circuit · 1933
- Cohen v. CommissionerUnited States Tax Court · 1947
- Igoe v. CommissionerUnited States Tax Court · 1946
- Simon v. HoeyDistrict Court, S.D. New York · 1949
- Igoe v. CommissionerUnited States Tax Court · 1953