Morschauser v. Commissioner
United States Tax Court
The primary annuitant of an employee's annuity died prior to January 1, 1951, having recovered, tax free, his total contributions to the annuity fund, and the value of the survivor's interest was included in the gross estate of the primary annuitant under section 811 (c) (1), I. R. C. 1939. Held, that the entire annuity payments received by the surviving annuitant are includible in his gross income.
1Opinion of the Court
OPINION.
Train, Judge:
Respondent determined the following deficiencies in income taxes:
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These consolidated proceedings involve the single question of whether certain annuity payments received by Joseph Morschauser, III, in 1951,1952, and 1953, as surviving annuitant of an employee’s annuity, are taxable in their entirety.
All of the facts in these proceedings have been stipulated, and the stipulation of facts is adopted as the findings of fact.
Petitioner Joseph Morschauser, III, filed an income tax return and an amended return for 1951 with the then collector of internal revenue at…
2Cases cited3 opinions
- MacArthur v. CommissionerUnited States Tax Court · 1947
- MacArthur v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Commissioner v. Title Guarantee & Trust Co.Court of Appeals for the Second Circuit · 1941
3Cited by2 opinions
- Esposito v. CommissionerUnited States Tax Court · 1970
- Morschauser v. CommissionerUnited States Tax Court · 1958