Hearn v. Commissioner
United States Board of Tax Appeals
Held, that the alleged parol assignment by this taxpayer, now deceased, of income to arise in the future has not been proved, and does not relieve her estate from the liability for the tax thereon when the income was received.
1Opinion of the Court
J. L. HEARN, AGENT, MRS. R. A. HEARN, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Hearn v. Commissioner
Docket No. 19818.
United States Board of Tax Appeals
15 B.T.A. 1101; 1929 BTA LEXIS 2730;
March 26, 1929, Promulgated
Held, that the alleged parol assignment by this taxpayer, now deceased, of income to arise in the future has not been proved, and does not relieve her estate from the liability for the tax thereon when the income was received.
G. Drummond Hunt, Esq., for the petitioner.
P. M. Clark, Esq., for the respondent.
LOVE
This proceeding is from a determination of…
2Cases cited1 opinion
- Hearn v. CommissionerUnited States Board of Tax Appeals · 1929