Lester v. Commissioner
United States Board of Tax Appeals
1. When the property of an incompetent is placed in the hands of a court, the court acts for and in the place and stead of the incompetent.
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1. When the property of an incompetent is placed in the hands of a court, the court acts for and in the place and stead of the incompetent. In such premises, the court by appropriate order may authorize a gift out of the property of the incompetent. 2. Where a state court having jurisdiction of the estate of an incompetent finds that the husband and adult children of the incompetent are dependent on the estate of the incompetent and incapable of self-support and over a period of years makes them regular and special allowances for maintenance and support, held, the action of the state court is…
1Opinion of the Court
ALICE H. LESTER, AN INCOMPETENT PERSON, A. CRAWFORD GREENE, GUARDIAN OF THE ESTATE OF ALICE H. LESTER, AN INCOMPETENT PERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Lester v. Commissioner
Docket Nos. 93404, 96315.
United States Board of Tax Appeals
41 B.T.A. 515; 1940 BTA LEXIS 1171;
March 5, 1940, Promulgated
1. When the property of an incompetent is placed in the hands of a court, the court acts for and in the place and stead of the incompetent. In such premises, the court by appropriate order may authorize a gift out of the property of the incompetent.
2. Where a state court…
2Cases cited6 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- In re the Judicial Settlement of the Account of The Farmers' Loan & Trust Co.Appellate Division of the Supreme Court of the State of New York · 1918
- Armstrong v. CommissionerUnited States Board of Tax Appeals · 1938
- Shepherd v. CommissionerUnited States Board of Tax Appeals · 1939
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