Jillson v. Commissioner
United States Tax Court
1. Payment received for miscellaneous, unconnected legal services, no one of which exceeded 36-month period held not qualified for reallocation to prior years under section 107 (a), Internal Revenue Code of 1939, notwithstanding that bill was rendered to cover all services performed over period in excess of 36 months. 2. Services performed as attorney by petitioner who was also trustee held severable for purposes of section 107 (a), Internal Revenue Code of 1939, under New…
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1. Payment received for miscellaneous, unconnected legal services, no one of which exceeded 36-month period held not qualified for reallocation to prior years under section 107 (a), Internal Revenue Code of 1939, notwithstanding that bill was rendered to cover all services performed over period in excess of 36 months. 2. Services performed as attorney by petitioner who was also trustee held severable for purposes of section 107 (a), Internal Revenue Code of 1939, under New York law. Rosalyne A. Lesser, 17 T. C. 1479, distinguished. 3. Half of income allocable to previous years under section…
1Opinion of the Court
OPINION.
OppeR, Judge:
What were the “services” for which petitioner received compensation after the death of his client, Emily Coster? If they were separated into various matters so that the “completion” of each individual item is not shown to have been more than 36 months from the beginning of those specific “services” it seems clear section 107 by its terms would be inapplicable.1 We think this follows for the general services of an attorney where, as here, for all that appears the items handled were various, different, and unconnected, and “the client is able to pay and could have paid at…
2Cases cited8 opinions
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Civiletti v. CommissionerUnited States Tax Court · 1944
- Lum v. CommissionerUnited States Tax Court · 1949
- Civiletti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Nast v. CommissionerUnited States Tax Court · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jillson v. CommissionerUnited States Tax Court · 1954