Steckel v. Commissioner
United States Tax Court
Certain attorneys rendered services for decedent prior to 1941, and in 1948 they obtained a judgment against decedent for the value of their services plus expenses. In 1945 decedent had disposed of his stock in a corporation, and in 1949 he became entitled to a partial payment for this stock. The court ordered that $ 225,000 of the amount to which decedent was entitled be paid to the clerk of the court as security pending decedent's appeal of the judgment for the attorneys.
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Certain attorneys rendered services for decedent prior to 1941, and in 1948 they obtained a judgment against decedent for the value of their services plus expenses. In 1945 decedent had disposed of his stock in a corporation, and in 1949 he became entitled to a partial payment for this stock. The court ordered that $ 225,000 of the amount to which decedent was entitled be paid to the clerk of the court as security pending decedent's appeal of the judgment for the attorneys. The judgment was affirmed, and in 1951 the sum of $ 190,355.82 was paid to the attorneys in satisfaction of their…
1Opinion of the Court
Estate of A. P. Steckel, Deceased, Mahoning National Bank, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Steckel v. Commissioner
Docket No. 51099
United States Tax Court
26 T.C. 600; 1956 U.S. Tax Ct. LEXIS 148;
June 21, 1956, Filed
Decision will be entered under Rule 50.
Certain attorneys rendered services for decedent prior to 1941, and in 1948 they obtained a judgment against decedent for the value of their services plus expenses. In 1945 decedent had disposed of his stock in a corporation, and in 1949 he became entitled to a partial payment for this stock. The court…
2Cases cited19 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Arrowsmith v. CommissionerSupreme Court of the United States · 1952
- Lykes v. United StatesSupreme Court of the United States · 1952
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
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