Irving v. Commissioner
United States Tax Court
Petitioner Samuel J. Chase was an executor of the estate of a California decedent, whose widow denied the claim of Chase as executor to the possession of certain property. Chase therefore brought suit against the widow also naming his co-executor as defendant because she would not join with him as plaintiff.
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Petitioner Samuel J. Chase was an executor of the estate of a California decedent, whose widow denied the claim of Chase as executor to the possession of certain property. Chase therefore brought suit against the widow also naming his co-executor as defendant because she would not join with him as plaintiff. Shortly before the trial of this case, Chase employed petitioner Leslie W. Irving as his attorney in this litigation on a contingent basis, but subject to the approval by the Probate Court of a petition for compensation. Some time after the trial of the case Irving became attorney for the…
1Opinion of the Court
OPINION.
Kern, Judge:
In Docket No. 56169, respondent determined a deficiency in the income tax of petitioners Leslie W. Irving and Kuth L. Irving for the year 1952 in the amount of $19,468.06.
In Docket Nos. 56183 and 56230 respondent determined deficiencies in the income tax of petitioner Jeannette S. Chase and petitioner Samuel J. Chase for the year 1952 in the respective amounts of $2,014.40 and $2,155.78.
These cases were consolidated on joint motion and were submitted to the Court under Hule 30 upon a complete stipulation of facts.
The issue presented by the parties is whether petitioners…
2Cases cited4 opinions
- Loew v. CommissionerUnited States Tax Court · 1952
- Pierce v. CommissionerUnited States Tax Court · 1955
- Norcross v. United StatesDistrict Court, D. New Jersey · 1953
- Frank S. Norcross, Thomas M. Farr and Margaret Hundley Farr v. United StatesCourt of Appeals for the Third Circuit · 1955
3Cited by4 opinions
- Samuel J. Chase and Jeannette S. Chase v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Shaffer v. CommissionerUnited States Tax Court · 1957
- Irving v. CommissionerUnited States Tax Court · 1955
- Shaffer v. CommissionerUnited States Tax Court · 1957