Williams v. Commissioner
United States Tax Court
Monthly payments from trust income were made to petitioner from the estate of her deceased husband in compromise of a suit brought by her contesting his will. Held, the amounts paid were acquired by inheritance and includible in gross income under section 102(b), I.R.C. 1954.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined deficiencies in income tax for 1956 and 1957 in the amounts of $868.28 and $580.27, respectively. The sole issue presented for decision is whether monthly payments received by petitioner pursuant to a compromise agreement arising out of a will contest, were includible in gross income when paid entirely out of income from property held by the estate.
Petitioner, Darthey I. Williams, is the remarried widow of Hugh S. Black. During 1956 and 1957, she resided in Spartanburg, South Carolina, and filed her individual income tax returns for those…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Milleg v. CommissionerUnited States Tax Court · 1952
- Townsend v. CommissionerUnited States Tax Court · 1949
- Hopkins v. CommissionerUnited States Tax Court · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Allen M. Early and Jeannette B. Early v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Edwards v. CommissionerUnited States Tax Court · 1962
- Bertha Lemle v. United StatesCourt of Appeals for the Second Circuit · 1978
- Early v. CommissionerUnited States Tax Court · 1969
- Early v. CommissionerUnited States Tax Court · 1969
2 more not listed; retrieve them via the Exa API.