Lewis v. Commissioner
United States Tax Court
Petitioner's husband died in 1952, an employee of the City of New York, prior to reaching retirement age. He was a member of the City's employees' retirement system. There stood to his credit in a fund accumulated deductions from his compensation. Petitioner was her husband's duly designated beneficiary of the accumulated deductions and received payment of them, plus interest, from the City of New York.
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Petitioner's husband died in 1952, an employee of the City of New York, prior to reaching retirement age. He was a member of the City's employees' retirement system. There stood to his credit in a fund accumulated deductions from his compensation. Petitioner was her husband's duly designated beneficiary of the accumulated deductions and received payment of them, plus interest, from the City of New York. The deceased husband's income tax for 1951, which became payable after his death, remains unpaid, there having been no net estate from which payment could be made. The respondent, under…
1Opinion of the Court
OPINION.
Harron, Judge:
The income tax liability for 1951 of the petitioner’s deceased husband, Samuel Lewis, has not been paid because tbe assets of bis estate were insufficient to meet this liability. He was, at tbe time of his death, an employee of tbe City of New York and a member of tbe New York City Employees’ Retirement System. Upon her husband’s death tbe petitioner was entitled to receive from tbe retirement system, as tbe duly designated beneficiary, a death benefit which consisted of payment in a lump sum of tbe total of all of the amounts which had been deducted from the…
2Cases cited13 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Chanler v. KelseySupreme Court of the United States · 1907
- Ward v. New York Life InsuranceNew York Court of Appeals · 1919
- Leach v. CommissionerUnited States Tax Court · 1953
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lewis v. CommissionerUnited States Tax Court · 1959