Milleg v. Commissioner
United States Tax Court
1. Held: The respondent's determination of a deficiency within 3 years of the filing of a return is not barred by the granting of a refund more than 2 years prior to the determination. 2. Held: An annuity to be paid monthly under the terms of a testamentary trust is taxable to the taxpayer-recipient to the extent that it is paid out of income.
1Opinion of the Court
Mary R. Milleg, Petitioner, v. Commissioner of Internal Revenue, Respondent
Milleg v. Commissioner
Docket No. 34639
United States Tax Court
19 T.C. 395; 1952 U.S. Tax Ct. LEXIS 25;
December 8, 1952, Promulgated
Decision will be entered for the respondent.
1. Held: The respondent's determination of a deficiency within 3 years of the filing of a return is not barred by the granting of a refund more than 2 years prior to the determination.
2. Held: An annuity to be paid monthly under the terms of a testamentary trust is taxable to the taxpayer-recipient to the extent that it is paid out of income.
George…
2Cases cited13 opinions
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Burnet v. PorterSupreme Court of the United States · 1931
- Warren v. CommissionerUnited States Tax Court · 1949
- Thorsell v. CommissionerUnited States Tax Court · 1949
- Fleming v. CommissionerUnited States Tax Court · 1944
8 more not listed; retrieve them via the Exa API.