Blease v. Commissioner
United States Board of Tax Appeals
1. Where one agreed to reimburse a taxapyer for attention, care and nursing, and especially to do so by last will and testament and where he failed to pay and to keep the promise to provide by will, and where taxpayer, after his death, filed her action at common law to recover upon such promise the value of such services, and recovered thereon, held that the amount recovered is income within the meaning of the Sixteenth Amendment to the Constitution and is taxable income…
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1. Where one agreed to reimburse a taxapyer for attention, care and nursing, and especially to do so by last will and testament and where he failed to pay and to keep the promise to provide by will, and where taxpayer, after his death, filed her action at common law to recover upon such promise the value of such services, and recovered thereon, held that the amount recovered is income within the meaning of the Sixteenth Amendment to the Constitution and is taxable income within the meaning of section 213 of the Revenue Act of 1921. 2. Where the period during which such services were alleged…
1Opinion of the Court
*979OPINION.
Milliken :
In the brief filed in behalf of petitioners, the following contentions are made:
1. Unless the tax here levied is imposed by clear and express words of the statute it can not be sustained.
2. Damages for breach of contract to devise should be considered ast a devise and not taxable income for the year in which it was received.
3. In any event the proportionate part of the verdict representing services prior to March 1, 1913, can not be taxed, as the first Income Tax Law and the Sixteenth Amendment are not retroactive.
4. If the verdict in this case is taxable income the income…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Irwin v. GavitSupreme Court of the United States · 1925
- Reynolds v. . RobinsonNew York Court of Appeals · 1876
- Ex Parte SimonsSupreme Court of the United States · 1918
- Robinson v. . RaynorNew York Court of Appeals · 1863
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3Cited by5 opinions
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Blease v. CommissionerUnited States Board of Tax Appeals · 1929
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Wolder v. CommissionerUnited States Tax Court · 1972
- Wolder v. CommissionerUnited States Tax Court · 1972