Estate of Davis v. Commissioner
United States Tax Court
Petitioner Janet H. Davis was a cousin of Howard R. Hughes, Jr. After Mr. Hughes' death, petitioner was adjudged a legal heir of Mr. Hughes by a Texas Probate Court, but numerous questions remained as to whether and to what extent, if any, she would share in his estate. These questions included the State in which Mr. Hughes was domiciled, the applicable law on descent and distribution on intestacy, and the validity of numerous alleged wills offered for probate.
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Petitioner Janet H. Davis was a cousin of Howard R. Hughes, Jr. After Mr. Hughes' death, petitioner was adjudged a legal heir of Mr. Hughes by a Texas Probate Court, but numerous questions remained as to whether and to what extent, if any, she would share in his estate. These questions included the State in which Mr. Hughes was domiciled, the applicable law on descent and distribution on intestacy, and the validity of numerous alleged wills offered for probate. Held, legal fees paid by petitioner to establish, prosecute, or defend her right to a share of Mr. Hughes' estate and for advice on…
1Opinion of the Court
Featherston, Judge:
Respondent determined a deficiency in the amount of $4,533 in petitioners’ Federal income tax for 1977. The issues for decision are whether petitioners are entitled to deductions for legal fees incurred (1) in litigation affecting their right to share in the Estate of Howard R. Hughes, Jr., deceased, and (2) in obtaining advice on whether they should put their separate assets in a revocable trust.
FINDINGS OF FACT
Janet H. Davis (sometimes referred to herein as petitioner) was a legal resident of Houston, Tex., when the petition was filed. She was the wife of Platt W. Davis…
2Cases cited19 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
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3Cited by13 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
- Barr v. CommissionerUnited States Tax Court · 1989
- Dileonardo v. CommissionerUnited States Tax Court · 2000
- Brand v. CommissionerUnited States Tax Court · 1988
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