Blease v. Commissioner
United States Board of Tax Appeals
1. Where one agreed to reimburse a taxapyer for attention, care and nursing, and especially to do so by last will and testament and where he failed to pay and to keep the promise to provide by will, and where taxpayer, after his death, filed her action at common law to recover upon such promise the value of such services, and recovered thereon, held that the amount recovered is income within the meaning of the Sixteenth Amendment to the Constitution and is taxable income…
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1. Where one agreed to reimburse a taxapyer for attention, care and nursing, and especially to do so by last will and testament and where he failed to pay and to keep the promise to provide by will, and where taxpayer, after his death, filed her action at common law to recover upon such promise the value of such services, and recovered thereon, held that the amount recovered is income within the meaning of the Sixteenth Amendment to the Constitution and is taxable income within the meaning of section 213 of the Revenue Act of 1921. 2. Where the period during which such services were alleged…
1Opinion of the Court
COLE L. BLEASE AND LILLIE S. BLEASE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Blease v. Commissioner
Docket No. 23765.
United States Board of Tax Appeals
16 B.T.A. 972; 1929 BTA LEXIS 2480;
June 10, 1929, Promulgated
1. Where one agreed to reimburse a taxapyer for attention, care and nursing, and especially to do so by last will and testament and where he failed to pay and to keep the promise to provide by will, and where taxpayer, after his death, filed her action at common law to recover upon such promise the value of such services, and recovered thereon, held that the amount…
2Cases cited18 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Irwin v. GavitSupreme Court of the United States · 1925
- Reynolds v. . RobinsonNew York Court of Appeals · 1876
- Ex Parte SimonsSupreme Court of the United States · 1918
- Robinson v. . RaynorNew York Court of Appeals · 1863
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