Masterson v. Commissioner
Court of Appeals for the Fifth Circuit
1Opinion of the Court
HUTCHESON, Circuit Judge.
While it presents more than one facet, the ultimate question here presented is whether petitioner was taxable in 1935, the tax year in question, on all the income of the R. B. Masterson Estate, being administered by her as independent executrix, or only the part of it which was in that year paid over to her or expended for her use and benefit. The commissioner decided that all of it was taxable to her, the Tax Court affirmed, and she is here seeking a reversal of that decision.
This is the record: In 1935, the tax year in question, petitioner, as independent executrix…
Also in this document: Concurrence.
2Cases cited6 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Divide Creek Irr. Dist. v. HollingsworthCourt of Appeals for the Tenth Circuit · 1934
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Barbour v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1937
- Commissioner of Internal Revenue v. LarsonCourt of Appeals for the Ninth Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Switzer v. CommissionerUnited States Tax Court · 1953
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Draper v. CommissionerUnited States Tax Court · 1959
- Ratto v. CommissionerUnited States Tax Court · 1953
- Harlan v. Comm'rUnited States Tax Court · 2001
14 more not listed; retrieve them via the Exa API.