Lewis v. Commissioner
United States Tax Court
Petitioner's husband died in 1952, an employee of the City of New York, prior to reaching retirement age. He was a member of the City's employees' retirement system. There stood to his credit in a fund accumulated deductions from his compensation. Petitioner was her husband's duly designated beneficiary of the accumulated deductions and received payment of them, plus interest, from the City of New York.
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Petitioner's husband died in 1952, an employee of the City of New York, prior to reaching retirement age. He was a member of the City's employees' retirement system. There stood to his credit in a fund accumulated deductions from his compensation. Petitioner was her husband's duly designated beneficiary of the accumulated deductions and received payment of them, plus interest, from the City of New York. The deceased husband's income tax for 1951, which became payable after his death, remains unpaid, there having been no net estate from which payment could be made. The respondent, under…
1Opinion of the Court
Laura Lewis, Petitioner, v. Commissioner of Internal Revenue, Respondent
Lewis v. Commissioner
Docket No. 54390
United States Tax Court
33 T.C. 215; 1959 U.S. Tax Ct. LEXIS 45;
November 6, 1959, Filed
Decision will be entered for the petitioner.
Petitioner's husband died in 1952, an employee of the City of New York, prior to reaching retirement age. He was a member of the City's employees' retirement system. There stood to his credit in a fund accumulated deductions from his compensation. Petitioner was her husband's duly designated beneficiary of the accumulated deductions and received payment of…
2Cases cited14 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Chanler v. KelseySupreme Court of the United States · 1907
- Ward v. New York Life InsuranceNew York Court of Appeals · 1919
- Leach v. CommissionerUnited States Tax Court · 1953
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