Estate of Narischkine v. Commissioner
United States Tax Court
Receipt of arrears of periodic alimony by estate of a deceased divorced wife held includible in gross income of the estate. Sec. 126, I. R. C.
1Opinion of the Court
OPINION.
Aeundell, Judge:
Tbe novel, if narrow, issue for decision here is whether tbe estate of the deceased divorced wife must include in its gross income an amount received as arrearages of periodic alimony payments due her.
Section 126 (a) (1) (A) of tbe Internal Bevenue Code provides:
SEO. 126. INCOME IN RESPECT OE DECEDENTS.(a) Inclusion in Gross Income. — -(1) * * * items of gross income in respect of a decedent which are not properly includible in respect of tbe taxable period in which falls the date of his death or a prior period shall be included in the gross income, for the taxable…
2Cases cited2 opinions
- Gale v. CommissionerUnited States Tax Court · 1949
- O'Daniel v. CommissionerUnited States Tax Court · 1948
3Cited by20 opinions
- Grant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
- Grant v. CommissionerUnited States Tax Court · 1952
- Holahan v. CommissionerUnited States Tax Court · 1954
- Reighley v. CommissionerUnited States Tax Court · 1951
- Kitch v. CommissionerUnited States Tax Court · 1995
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