Legal Opinion
LeFiell v. Commissioner
United States Tax Court
Decided March 30, 1953No. Docket No. 28951PublishedCited by 8 opinions
1Opinion of the Court
OPINION.
Harron, Judge:
Under section 161 (a) (3) of the Code, an estate is a taxable entity “during the period of administration or settlement of the estate.” Regulations 111, sec. 29.161-2, provides, in part, as follows:
The period of administration or settlement of the estate is the period required by the executor or administrator to perform the ordinary duties pertaining to administration, in particular the collection of assets and the payment of debts and legacies. It is the time actually required for this purpose, whether longer or shorter than the period specified in the local statute for…
2Cases cited20 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Reis v. CommissionerUnited States Tax Court · 1942
- Green v. CommissionerUnited States Tax Court · 1946
- Williams v. CommissionerUnited States Tax Court · 1951
15 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Williamson v. CommissionerUnited States Tax Court · 1957
- Estate of Bryan v. CommissionerUnited States Tax Court · 1963
- Earl A. Brown, Jr. And Betty Galt Brown v. United States of America, Earl A. Brown, Jr., Independent of the Estate of Earl A. Brown v. United States of America, Earl A. Brown, Jr., Independent of the Estate of Ellen Augusta Brown v. United States of America, Susan Brown Barry, Guardian of Brice Galt Barry v. United States of America, Susan Brown Barry, Guardian of Andrew Earl Barry v. United States of America, Susan Brown Barry v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Napuche v. Comm'rUnited States Tax Court · 1959
3 more not listed; retrieve them via the Exa API.