Irving v. Commissioner
United States Tax Court
Petitioner Samuel J. Chase was an executor of the estate of a California decedent, whose widow denied the claim of Chase as executor to the possession of certain property. Chase therefore brought suit against the widow also naming his co-executor as defendant because she would not join with him as plaintiff.
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Petitioner Samuel J. Chase was an executor of the estate of a California decedent, whose widow denied the claim of Chase as executor to the possession of certain property. Chase therefore brought suit against the widow also naming his co-executor as defendant because she would not join with him as plaintiff. Shortly before the trial of this case, Chase employed petitioner Leslie W. Irving as his attorney in this litigation on a contingent basis, but subject to the approval by the Probate Court of a petition for compensation. Some time after the trial of the case Irving became attorney for the…
1Opinion of the Court
Leslie W. Irving and Ruth L. Irving, Petitioners, v. Commissioner of Internal Revenue, Respondent. Samuel J. Chase, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jeannette S. Chase, Petitioner, v. Commissioner of Internal Revenue, Respondent
Irving v. Commissioner
Docket Nos. 56169, 56183, 56230
United States Tax Court
25 T.C. 398; 1955 U.S. Tax Ct. LEXIS 34;
December 6, 1955, Filed
Decision will be entered for respondent in Docket Nos. 56183 and 56230.
Decision will be entered for petitioners in Docket No. 56169.
Petitioner Samuel J. Chase was an executor of the estate of a California…
2Cases cited5 opinions
- Loew v. CommissionerUnited States Tax Court · 1952
- Pierce v. CommissionerUnited States Tax Court · 1955
- Irving v. CommissionerUnited States Tax Court · 1955
- Norcross v. United StatesDistrict Court, D. New Jersey · 1953
- Frank S. Norcross, Thomas M. Farr and Margaret Hundley Farr v. United StatesCourt of Appeals for the Third Circuit · 1955