Grabien v. Commissioner
United States Tax Court
Held: A residuary cash beneficiary of an estate is not entitled to deduct an attorney's fee paid to oppose demands for extraordinary compensation made by the executrix of the estate and an accounting of accounts receivable submitted by the executrix. Such fee was not deductible under sec. 212, I.R.C. 1954.
1Opinion of the Court
Hoyt, Judge:
Respondent determined a deficiency of $330.53 in the joint income tax of petitioners for the taxable year ended December 31, 1961. The questions presented for our decision are whether an attorney’s fee paid for opposing extraordinary compensation requested by the executrix of an estate and an accounting submitted by the executrix is deductible by a residuary beneficiary and whether the petitioners’ medical expense deduction should be decreased accordingly because of the increase determined in adjusted gross income.
FINDINGS OF FACT
Most of the facts have been stipulated and are…
2Cases cited5 opinions
- E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Rowe v. CommissionerUnited States Tax Court · 1955
- Seidler v. CommissionerUnited States Tax Court · 1952
- Sturgeon v. McMahonDistrict Court, S.D. New York · 1957
3Cited by7 opinions
- Estate of Davis v. CommissionerUnited States Tax Court · 1982
- KuntzUnited States Tax Court · 1992
- Estate of Davis v. CommissionerUnited States Tax Court · 1982
- Grabien v. CommissionerUnited States Tax Court · 1967
- KELCE v. COMMISSIONERUnited States Tax Court · 1978
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