Miller v. Commissioner
United States Tax Court
A decedent who died within five years of his prior decedent and received a bequest from the estate of such prior decedent, deposited the bequest in his bank account containing personal funds. Thereafter, he made additional deposits in the account and withdrew from the account moneys for the purchase of securities and for personal expenditures.
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A decedent who died within five years of his prior decedent and received a bequest from the estate of such prior decedent, deposited the bequest in his bank account containing personal funds. Thereafter, he made additional deposits in the account and withdrew from the account moneys for the purchase of securities and for personal expenditures. Held, under the facts, that petitioners have sufficiently identified the securities and the balance in the account at decedent's death as derived from the bequest and are entitled to a deduction therefor under section 812 (c) of the Internal Revenue…
1Opinion of the Court
Estate of James Miller, Deceased, Leon R. Jillson and Central Hanover Bank and Trust Company, Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Miller v. Commissioner
Docket No. 2092
United States Tax Court
3 T.C. 1180; 1944 U.S. Tax Ct. LEXIS 76;
August 2, 1944, Promulgated
Decision will be entered under Rule 50.
A decedent who died within five years of his prior decedent and received a bequest from the estate of such prior decedent, deposited the bequest in his bank account containing personal funds. Thereafter, he made additional deposits in the account and withdrew from the…
2Cases cited4 opinions
- Rodenbough v. United StatesCourt of Appeals for the Third Circuit · 1928
- Miller v. CommissionerUnited States Tax Court · 1944
- Bingham v. CommissionerUnited States Board of Tax Appeals · 1929
- Wiggin v. HassettDistrict Court, D. Massachusetts · 1944