Herbert v. Commissioner
United States Tax Court
1. The first husband of petitioner Charlotte Leviton Herbert died testate in 1943. Said petitioner was sole legatee. The administration of decedent's estate was conducted with great informality. No entries indicate any action taken by the State court in which the estate was being administered during the taxable years (1947, 1948, and 1949). No final accounting was ever filed and the executor was never discharged.
Read the full summary
1. The first husband of petitioner Charlotte Leviton Herbert died testate in 1943. Said petitioner was sole legatee. The administration of decedent's estate was conducted with great informality. No entries indicate any action taken by the State court in which the estate was being administered during the taxable years (1947, 1948, and 1949). No final accounting was ever filed and the executor was never discharged. In 1948 the executor completed, for all practical purposes, the administration of the estate and obtained a general release from said petitioner. Held, administration of estate was…
1Opinion of the Court
Charlotte Leviton Herbert, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jess Herbert and Charlotte (Leviton) Herbert, Petitioners, v. Commissioner of Internal Revenue, Respondent
Herbert v. Commissioner
Docket Nos. 53920, 53921
United States Tax Court
25 T.C. 807; 1956 U.S. Tax Ct. LEXIS 295;
January 18, 1956, Filed
In Docket No. 53920, a decision will be entered that there is no deficiency for the year 1947, and that there is a deficiency in petitioner's income tax for the year 1948, in the sum of $ 892.55.
In Docket No. 53921, decision will be entered for respondent.
1. The first…
2Cases cited7 opinions
- Farrier v. CommissionerUnited States Tax Court · 1950
- Roebling v. CommissionerUnited States Tax Court · 1952
- Dunlop v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Hill v. CommissionerUnited States Tax Court · 1955
- Harwood v. CommissionerUnited States Tax Court · 1944
2 more not listed; retrieve them via the Exa API.