McDonald v. Commissioner
United States Tax Court
Petitioner for several years acted as nurse, secretary, dietitian, and driver for an individual who died testate, naming petitioner residuary legatee under his will and codicil thereto. Prior to the execution of the codicil the decedent had caused all his personal property to be placed in petitioner's name, but continued during his life to exercise dominion and control over it and to use the income therefrom.
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Petitioner for several years acted as nurse, secretary, dietitian, and driver for an individual who died testate, naming petitioner residuary legatee under his will and codicil thereto. Prior to the execution of the codicil the decedent had caused all his personal property to be placed in petitioner's name, but continued during his life to exercise dominion and control over it and to use the income therefrom. Held, petitioner acquired the property by bequest within the meaning of section 22 (b) (3) of the Internal Revenue Code, and its value is to be excluded from gross income.
1Opinion of the Court
OPINION.
Hill, Judge-.
The primary issue here presented for determination involves the propriety of including the value of certain property as part of petitioner’s gross income for the year 1940. In that year petitioner became unconditionally entitled to some stocks, bonds, and money following the death of Charles L. Roy, such property having a net value as of the death date of $40,939.27. Petitioner contends that the property was received by her through gift or bequest, and, hence, is to be excluded from gross income under the provisions of section 22 (b) (3) of the Internal Revenue Code.…
2Cases cited7 opinions
- Kepner v. United StatesSupreme Court of the United States · 1904
- Lyeth v. HoeySupreme Court of the United States · 1938
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. MerriamSupreme Court of the United States · 1923
- The" Abbotsford"Supreme Court of the United States · 1879
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3Cited by1 opinion
- McDonald v. CommissionerUnited States Tax Court · 1943