Durkheimer v. Commissioner
United States Board of Tax Appeals
Where the will of a decedent makes no provision that the income shall be paid currently to the residuary legatee and the residuary legatee receives the residue of the estate upon the completion of the administration, he is not liable to income tax in respect of any portion of the amount received by him as residuary legatee.
1Opinion of the Court
OPINION.
Smith :
This is a proceeding for the redetermination of a deficiency in income tax for 1936 in the amount of $505.42. The petition alleges *586that the respondent erred in the determination of the deficiency by adding to his taxable income $2,197.49 representing income allegedly received by him in 1936 from the estate of Delia F. Durkheimer, deceased.
The petitioner is a resident of Portland, Oregon. His mother, Delia F. Durkheimer, died testate on November 5, 1935, naming the petitioner as the executor of her estate. The will was admitted to probate on November 15, 1935, the petitioner…
2Cases cited4 opinions
- Stanley v. StanleySupreme Court of Connecticut · 1928
- Meyerovitz v. JacobovitzMassachusetts Supreme Judicial Court · 1928
- Brown v. HillearyOregon Supreme Court · 1934
- Leahy v. CardwellOregon Supreme Court · 1886
3Cited by12 opinions
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- County Nat. Bank & Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1941
- Courtenay v. CommissionerUnited States Tax Court · 1943
- Durkheimer v. CommissionerUnited States Board of Tax Appeals · 1940
- Erickson v. CommissionerUnited States Tax Court · 1943
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