Keller v. Commissioner
United States Board of Tax Appeals
Petitioner was residuary legatee under a will and codicil. The testatrix later made another will. Probate thereof was contested by the petitioner and others on grounds of incompetency of the testatrix at time of execution, and fraud and undue influence over her. Petitioner also prayed for probate of the earlier will. Pending these proceedings the whole matter was settled and the second will was probated and distribution made thereunder.
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Petitioner was residuary legatee under a will and codicil. The testatrix later made another will. Probate thereof was contested by the petitioner and others on grounds of incompetency of the testatrix at time of execution, and fraud and undue influence over her. Petitioner also prayed for probate of the earlier will. Pending these proceedings the whole matter was settled and the second will was probated and distribution made thereunder. Petitioner received certain money and property by distribution in the probate court. Held, such receipts are to be excluded from gross income under section…
1Opinion of the Court
*483OPINION.
Disney:
We are first and primarily faced with the question, Does income received out of the estate of a decedent, by one who was not an heir but a legatee under a will of the decedent, through compromise of a claim as such devisee against those claiming under a later will, constitute taxable income, or is it to be excluded under section 22 (b) (3) of the Revenue Act of 1934? Though voluminous documentary evidence was introduced, the facts necessary to decision of the question may be very briefly stated: The petitioner, though not a relative or heir of Ema Herrscher, was her residuary…
2Cases cited2 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Lyeth v. HoeySupreme Court of the United States · 1938
3Cited by7 opinions
- Early v. CommissionerUnited States Tax Court · 1969
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- United States v. GavinCourt of Appeals for the Ninth Circuit · 1947
- Gavin v. United StatesDistrict Court, S.D. California · 1945
- Early v. CommissionerUnited States Tax Court · 1969
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