Zietz v. Commissioner
United States Tax Court
The parents of the petitioner, Willy Zietz, were citizens of Germany. Hugo Zietz, the father, died testate in Germany in 1927. German law governs the construction of his will. Hugo in his will appointed his widow, Hedwig, the provisional heir of his estate for life and his sons the final or reversionary heirs to succeed their mother.
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The parents of the petitioner, Willy Zietz, were citizens of Germany. Hugo Zietz, the father, died testate in Germany in 1927. German law governs the construction of his will. Hugo in his will appointed his widow, Hedwig, the provisional heir of his estate for life and his sons the final or reversionary heirs to succeed their mother. Hedwig died intestate, a resident of Switzerland, in 1945. Willy Zietz was the sole survivor, his brother, Hugo, Jr., having died in 1934. Although under the will, Hedwig had the power to invade the principal of the estate for the use of herself and sons, such…
1Opinion of the Court
OPINION.
Harron, Judge:
The chief question is whether legal fees in the total amount of $9,977 constitute nonbusiness expenses paid for conserving or maintaining property held for the production of income within the scope of section 23(a) (2) of the 1939 Code,1 or are capital expenses. Although the problems which required the employment of attorneys fall roughly into two classes, the question with respect to each class is essentially the same.
In Estate of Hedwig Zietz, 34 T.C. 351, in connection with a determination of the Commissioner that securities having a value of $697,504.29, located in…
2Cases cited13 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Levitt & Sons, Inc. v. NunanCourt of Appeals for the Second Circuit · 1944
- Coughlin v. CommissionerUnited States Tax Court · 1944
- Allen v. SeligCourt of Appeals for the Fifth Circuit · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Southland Royalty Co. v. United StatesUnited States Court of Claims · 1978
- Estate of Oldham v. CampbellDistrict Court, N.D. Texas · 1963
- Bertram v. CommissionerUnited States Tax Court · 1978
- Zietz v. CommissionerUnited States Tax Court · 1960