Garrett v. Commissioner
United States Board of Tax Appeals
Executors paid to the petitioner, as principal beneficiary under her husband's will, amounts within the income of the taxable year Held, on the facts, that the payments are identified as made from income accumulated by the executors from earlier years which the estate had reported in its income tax return and that the amounts received were improperly included by the Commissioner in the petitioner's income for the taxable year.
1Opinion of the Court
ETHEL S. GARRETT (FORMERLY ETHEL S. DARLINGTON), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Garrett v. Commissioner
Docket No. 99445.
United States Board of Tax Appeals
45 B.T.A. 848; 1941 BTA LEXIS 1061;
December 2, 1941, Promulgated
Executors paid to the petitioner, as principal beneficiary under her husband's will, amounts within the income of the taxable year Held, on the facts, that the payments are identified as made from income accumulated by the executors from earlier years which the estate had reported in its income tax return and that the amounts received were improperly…
2Cases cited1 opinion
- Garrett v. CommissionerUnited States Board of Tax Appeals · 1941