Ullmann v. Commissioner
United States Board of Tax Appeals
1. Payments made to American nationals pursuant to an award of the Mixed Claims Commission, United States and Germany, are not gifts. 2. All American national whose property had been sequestered by the German Government and to whom the Mixed Claims Commission, United States and Germany, made an award, may not be taxed on payments made pursuant thereto until his capital has been made whole.
Read the full summary
1. Payments made to American nationals pursuant to an award of the Mixed Claims Commission, United States and Germany, are not gifts. 2. All American national whose property had been sequestered by the German Government and to whom the Mixed Claims Commission, United States and Germany, made an award, may not be taxed on payments made pursuant thereto until his capital has been made whole. James Speyer,30 B.T.A. 517. 3. Payments which probably never will be received should not be accrued for income tax purposes. 4. Attorney fees paid for services rendered in the prosecution of a claim before…
1Opinion of the Court
OPINION.
Marquette :
These proceedings have been consolidated and involve the determination of the following deficiencies in income tax for the year 1928:
Emanuel Solomon Ullmann_$5,794.86
Joseph Ullmann, Jr_ 12,089.23
Estate of Samuel Ullmann_ 5,981.30
The petitioners assert that payments made to them as surviving members of a partnership pursuant to awards of the Mixed Claims Commission, United States and. Germany (hereinafter referred to as the Commission), were not taxable income, but were gifts made to them by Germany, and, in the alternative, that the payments constituted a return of capital…
2Cases cited9 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Comegys v. VasseSupreme Court of the United States · 1828
- Phelps v. McDonaldSupreme Court of the United States · 1879
- Williams v. HeardSupreme Court of the United States · 1891
- Great Northern Railway Co. v. CommissionerUnited States Board of Tax Appeals · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Ullman v. CommissionerUnited States Tax Court · 1960
- Kuttroff v. CommissionerUnited States Tax Court · 1962
- Kuttroff v. CommissionerUnited States Tax Court · 1962
- McGlue v. CommissionerUnited States Board of Tax Appeals · 1940
- Ullman v. CommissionerUnited States Tax Court · 1960
1 more not listed; retrieve them via the Exa API.