Le Fiell v. Commissioner
United States Tax Court
Estate -- Period of Administration. -- Petitioner and his deceased father carried on a business in partnership in which their respective interests were 40 per cent and 60 per cent. Petitioner's father died in 1942. Petitioner was appointed administrator. Petitioner did not liquidate the partnership business but continued its operations.
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Estate -- Period of Administration. -- Petitioner and his deceased father carried on a business in partnership in which their respective interests were 40 per cent and 60 per cent. Petitioner's father died in 1942. Petitioner was appointed administrator. Petitioner did not liquidate the partnership business but continued its operations. By May 3, 1944, all debts of the estate were paid, and all legatees, heirs at law, and possible claimants had executed agreements settling their claims. On May 19, 1944, the state probate court approved the agreements settling claims and the administrator's…
1Opinion of the Court
Sidney N. LeFiell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Le Fiell v. Commissioner
Docket No. 28951
United States Tax Court
19 T.C. 1162; 1953 U.S. Tax Ct. LEXIS 210;
March 30, 1953, Promulgated
Decision will be entered under Rule 50.
Estate -- Period of Administration. -- Petitioner and his deceased father carried on a business in partnership in which their respective interests were 40 per cent and 60 per cent. Petitioner's father died in 1942. Petitioner was appointed administrator. Petitioner did not liquidate the partnership business but continued its operations. By May 3,…
2Cases cited21 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Reis v. CommissionerUnited States Tax Court · 1942
- Green v. CommissionerUnited States Tax Court · 1946
- Williams v. CommissionerUnited States Tax Court · 1951
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