Estate of Falese v. Commissioner
United States Tax Court
The respondent determined that F, who is now deceased, received income from a partnership of which he was a member as "supervisory fees" includable in his gross income under sec. 61, I.R.C. 1954. At the trial, respondent took the position that such income was taxable to F as his distributive share of partnership income. F's records were offered to show that he never received the income.
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The respondent determined that F, who is now deceased, received income from a partnership of which he was a member as "supervisory fees" includable in his gross income under sec. 61, I.R.C. 1954. At the trial, respondent took the position that such income was taxable to F as his distributive share of partnership income. F's records were offered to show that he never received the income. Held: (1) The petitioners have shown that the fees were not received; (2) the respondent's position at trial constituted a new matter, and he had the burden of proving that the fees were includable in income…
1Opinion of the Court
Estate of Floyd Falese, Deceased, Jacqueline Falese, Executor, and Jacqueline Falese, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Falese v. Commissioner
Docket No. 2586-69
United States Tax Court
58 T.C. 895; 1972 U.S. Tax Ct. LEXIS 65;
August 28, 1972, Filed
Decision will be entered under Rule 50.
The respondent determined that F, who is now deceased, received income from a partnership of which he was a member as "supervisory fees" includable in his gross income under sec. 61, I.R.C. 1954. At the trial, respondent took the position that such income was taxable to F as his…
2Cases cited19 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Tauber v. CommissionerUnited States Tax Court · 1955
- Hague Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
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