Nemser v. Commissioner
United States Tax Court
Held, the phrase "beneficiaries succeeding to the property of the estate or trust," as used in sec. 642(h), I.R.C. 1954, does not include a purchaser of an interest in a testamentary trust.
1Opinion of the Court
Alan Nemser and Selma W. Nemser, Petitioners v. Commissioner of Internal Revenue, Respondent
Nemser v. Commissioner
Docket No. 481-74
United States Tax Court
66 T.C. 780; 1976 U.S. Tax Ct. LEXIS 68;
July 27, 1976, Filed
Decision will be entered for the respondent.
Held, the phrase "beneficiaries succeeding to the property of the estate or trust," as used in sec. 642(h), I.R.C. 1954, does not include a purchaser of an interest in a testamentary trust.
Alan Nemser, pro se.
Theodore M. David, for the respondent.
Featherston, Judge.
FEATHERSTON
OPINION
Respondent determined a deficiency of $ 6,782.32 in…
2Cases cited3 opinions
- Neave v. CommissionerUnited States Tax Court · 1952
- Sletteland v. CommissionerUnited States Tax Court · 1965
- Nemser v. CommissionerUnited States Tax Court · 1976