Hubbell v. Commissioner
United States Tax Court
Decedent gave check to the State of New York for taxes. It was presented to his bank after his death and was, because of his death, refused payment, though sufficient funds were in the account. The executrix of his estate later gave her check, as executrix, for taxes. Held, the check was not paid by the decedent and the amount was not deductible from his income.
1Opinion of the Court
OPINION.
Disney, Jvdge:
This case involves income tax for that portion of the calendar year 1944 ended on July 20, 1944. The only question involved is whether there may be deducted from the income of the decedent, James W. Hubbell, during his lifetime, the amount of a check given by him to the State of New York for taxes where, after his death payment was refused upon presentation because of such death. All facts were stipulated. The stipulation is adopted. So far as it is deemed material to the cónsideration of the issue, the facts are as follows:
James W. Hubbell, the decedent, died July…
2Cases cited2 opinions
- First National Bank v. McConnellSupreme Court of Minnesota · 1908
- Morgan v. GilbertSupreme Court of Iowa · 1929
3Cited by8 opinions
- Spiegel v. CommissionerUnited States Tax Court · 1949
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- Springfield Productions, Inc. v. CommissionerUnited States Tax Court · 1979
- David H. Melasky & Audrey Melasky v. CommissionerUnited States Tax Court · 2018
- Heritage Org., LLC v. Comm'rUnited States Tax Court · 2011
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