Mariani v. Commissioner
United States Tax Court
Petitioner's lawsuit against his father's estate, and the executor, devisees, and legatees of said estate, was settled for $ 70,000. The suit was based on his performance of services for his father as ranch superintendent, the claimed promise of his father to leave him one-third of his property when he died for his performance of said services, and the breach of said agreement by his father who specifically disinherited him by his will and codicil.
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Petitioner's lawsuit against his father's estate, and the executor, devisees, and legatees of said estate, was settled for $ 70,000. The suit was based on his performance of services for his father as ranch superintendent, the claimed promise of his father to leave him one-third of his property when he died for his performance of said services, and the breach of said agreement by his father who specifically disinherited him by his will and codicil. Held, the net amount petitioner received in the settlement, $ 39,666.66 (after paying attorney's fees and investigating fees), was not excludable…
1Opinion of the Court
Joseph M. and Minnie Mariani, Petitioners v. Commissioner of Internal Revenue, Respondent
Mariani v. Commissioner
Docket No. 4905-66
United States Tax Court
54 T.C. 135; 1970 U.S. Tax Ct. LEXIS 220;
February 5, 1970, Filed
Decision will be entered for the respondent.
Petitioner's lawsuit against his father's estate, and the executor, devisees, and legatees of said estate, was settled for $ 70,000. The suit was based on his performance of services for his father as ranch superintendent, the claimed promise of his father to leave him one-third of his property when he died for his performance of said…
2Cases cited4 opinions
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Cotnam v. CommissionerUnited States Tax Court · 1957
- Davies v. CommissionerUnited States Tax Court · 1954
- Mariani v. CommissionerUnited States Tax Court · 1970