Harman v. Commissioner
United States Tax Court
1. Petitioners were devised undivided life interests in coal lands in West Virginia, under the law of which they became vested with legal title. The lands were, under the facts, not subject to payment of the testator's debts.
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1. Petitioners were devised undivided life interests in coal lands in West Virginia, under the law of which they became vested with legal title. The lands were, under the facts, not subject to payment of the testator's debts. Held, that loss sustained upon sale and execution of deed by the petitioners of their life interests was that of the petitioners, and not of the testator's estate, and was a capital loss. 2. Petitioner paid an attorney a lump sum for legal advice in connection with a condemnation proceeding and for procuring a loan. Held, that the expense of legal advice in procuring the…
1Opinion of the Court
Sayers F. Harman, Petitioner, v. Commissioner of Internal Revenue, Respondent. C. Henry Harman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Harman v. Commissioner
Docket Nos. 1145, 1146
United States Tax Court
4 T.C. 335; 1944 U.S. Tax Ct. LEXIS 19;
November 24, 1944, Promulgated
Decisions will be entered under Rule 50.
1. Petitioners were devised undivided life interests in coal lands in West Virginia, under the law of which they became vested with legal title. The lands were, under the facts, not subject to payment of the testator's debts. Held, that loss sustained upon sale and…
Also in this document: Dissent.
2Cases cited9 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Irwin v. GavitSupreme Court of the United States · 1925
- Harman v. CommissionerUnited States Tax Court · 1944
- Harris v. EskridgeWest Virginia Supreme Court · 1942
- Coville & Garber v. GilmanWest Virginia Supreme Court · 1878
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