Ullman v. Commissioner
United States Tax Court
Petitioner, in the taxable years 1954, 1955, and 1956, received payments on an award from the Mixed Claims Commission, United States and Germany. She acquired the right to receive these payments by bequest from her husband who acquired such right by bequest from his mother who in turn had inherited such right from her husband.
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Petitioner, in the taxable years 1954, 1955, and 1956, received payments on an award from the Mixed Claims Commission, United States and Germany. She acquired the right to receive these payments by bequest from her husband who acquired such right by bequest from his mother who in turn had inherited such right from her husband. Petitioner's husband died November 10, 1953. The total amount of the original capital investment of petitioner's father-in-law in the property covered by the award had been received by him prior to his death. Held, the amounts received by petitioner constituted income…
1Opinion of the Court
Edna S. Ullman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ullman v. Commissioner
Docket No. 76740
United States Tax Court
34 T.C. 1107; 1960 U.S. Tax Ct. LEXIS 67;
September 23, 1960, Filed
Decision will be entered for the respondent.
Petitioner, in the taxable years 1954, 1955, and 1956, received payments on an award from the Mixed Claims Commission, United States and Germany. She acquired the right to receive these payments by bequest from her husband who acquired such right by bequest from his mother who in turn had inherited such right from her husband. Petitioner's husband…
2Cases cited12 opinions
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
- Hatch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Frances E. Latendresse v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1957
- Latendresse v. CommissionerUnited States Tax Court · 1956
- Commissioner of Internal Revenue v. SpeyerCourt of Appeals for the Second Circuit · 1935
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