Harwood v. Commissioner
United States Board of Tax Appeals
Petitioner's decedent was the sole executor and sole residuary legatee of an estate, the administration of which commenced in 1932. No distribution of the estate was made until litigation in which it was engaged terminated in 1938. Held, on the facts, there was nothing arbitrary or capricious in continuing the administration of the estate during 1938 and the income of the estate for that year, prior to distribution of the corpus to petitioner's decedent, was not taxable to…
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Petitioner's decedent was the sole executor and sole residuary legatee of an estate, the administration of which commenced in 1932. No distribution of the estate was made until litigation in which it was engaged terminated in 1938. Held, on the facts, there was nothing arbitrary or capricious in continuing the administration of the estate during 1938 and the income of the estate for that year, prior to distribution of the corpus to petitioner's decedent, was not taxable to him as an individual.
1Opinion of the Court
*752OPINION.
Smith:
The respondent has determined that the income of the estate of Blanche G. Harwood is taxable to the petitioners’ decedent as an individual during the year 1938 and is not taxable to the estate as an entity. Two arguments are advanced to support this determination. In the first place, the respondent contends that as a matter of fact the estate was no longer in the process of administration during the taxable year and therefore it is not entitled to recognition as a separate taxable entity. In the second place, it is argued that since the decedent was the sole executor and the…
2Cases cited2 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Woerishoffer v. United StatesSupreme Court of the United States · 1925
3Cited by7 opinions
- Petersen v. CommissionerUnited States Tax Court · 1961
- Austin v. United StatesDistrict Court, S.D. Texas · 1953
- McCauley v. United StatesDistrict Court, E.D. Arkansas · 1961
- Bosworth v. CommissionerUnited States Tax Court · 1944
- Estate of Luby v. CommissionerUnited States Tax Court · 1943
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