Williams v. Commissioner
United States Tax Court
1. The father of petitioners, a resident of Texas, died in 1934, leaving a will appointing executors. The executors serving in the taxable years were also legatees of the remaining assets of the estate, and their duties were, in substance, completed before 1944, except for distribution of residuary assets. The executors were independent executors.
Read the full summary
1. The father of petitioners, a resident of Texas, died in 1934, leaving a will appointing executors. The executors serving in the taxable years were also legatees of the remaining assets of the estate, and their duties were, in substance, completed before 1944, except for distribution of residuary assets. The executors were independent executors. Held, decedent's estate was not in process of administration in the years 1944, 1945, and 1946, and the net income was taxable to petitioners as the Commissioner has determined. 2. The mother of petitioners, a resident of Texas, died in December…
1Opinion of the Court
OPINION.
Black, Judge:
The first and primary issue which we have to determine is whether the estate of George Herder, Sr., and the estate of Mary Herder were in the process of administration during the taxable years 1944,1945, and 1946, within the meaning of the applicable statute.3
Respondent, in support of his determination that neither of the estates was in the process of administration during the taxable years and that the income in question was taxable to the petitioners and not to the estates, relies upon section 29.162-1 of Regulations 111 printed in part in the margin.4 Petitioners on…
2Cases cited7 opinions
- Chick v. CommissionerUnited States Tax Court · 1946
- Farrier v. CommissionerUnited States Tax Court · 1950
- Chick v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Frederich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- Stewart v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Miller v. CommissionerUnited States Tax Court · 1963
- Spanos v. United StatesDistrict Court, D. Maryland · 1963
- Roebling v. CommissionerUnited States Tax Court · 1952
- Hargis v. CommissionerUnited States Tax Court · 1953
- Petersen v. CommissionerUnited States Tax Court · 1961
44 more not listed; retrieve them via the Exa API.