Warren v. Commissioner
United States Tax Court
From January 12, 1939, to and including June 14, 1947, petitioner W. Harold Warren was a substituted trustee for trusts created under the will of T. Frank Appleby, deceased. In such capacity he received commissions for collecting the income of the trusts and also commissions based on the corpus of the trusts.
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From January 12, 1939, to and including June 14, 1947, petitioner W. Harold Warren was a substituted trustee for trusts created under the will of T. Frank Appleby, deceased. In such capacity he received commissions for collecting the income of the trusts and also commissions based on the corpus of the trusts. In determining whether petitioner is entitled to the relief provided for in section 107, Internal Revenue Code, as amended, for the taxable year 1947, held, the "total compensation for personal services" as those words are used in the Code include both the commissions for collecting…
1Opinion of the Court
OPINION.
Black, Judge:
The issue here involved may be stated thus; In construing the phrase “total compensation for personal services” for the purpose of' applying section 107 (a) of the Code, are commissions received by a trustee of a trust governed by New Jersey law severable as between commissions received for collecting income and those received for administering corpus? The applicable statute is printed in the margin.1
As will be seen from our Findings of Fact petitioner collected in 1947 as surviving trustee oTthe estate of T. Frank Appleby, deceased, commissions covering corpus and…
2Cases cited7 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Lum v. CommissionerUnited States Tax Court · 1949
- Spears v. CommissionerUnited States Tax Court · 1946
- Loew v. CommissionerUnited States Tax Court · 1952
- Spears v. CommissionerCourt of Appeals for the Third Circuit · 1947
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Scofield v. CommissionerUnited States Tax Court · 1956
- Pierce v. CommissionerUnited States Tax Court · 1955
- Reynolds v. CommissionerUnited States Tax Court · 1956
- Shaffer v. CommissionerUnited States Tax Court · 1957
- Bush v. CommissionerUnited States Tax Court · 1957
5 more not listed; retrieve them via the Exa API.