Morschauser v. Commissioner
United States Tax Court
The primary annuitant of an employee's annuity died prior to January 1, 1951, having recovered, tax free, his total contributions to the annuity fund, and the value of the survivor's interest was included in the gross estate of the primary annuitant under section 811 (c) (1), I. R. C. 1939. Held, that the entire annuity payments received by the surviving annuitant are includible in his gross income.
1Opinion of the Court
Joseph Morschauser, III, Petitioner, v. Commissioner of Internal Revenue, Respondent. Joseph Morschauser, III, and Joanne T. Morschauser, Petitioners, v. Commissioner of Internal Revenue, Respondent
Morschauser v. Commissioner
Docket Nos. 64850, 64851
United States Tax Court
29 T.C. 693; 1958 U.S. Tax Ct. LEXIS 272;
January 27, 1958, Filed
Decisions will be entered for the respondent.
The primary annuitant of an employee's annuity died prior to January 1, 1951, having recovered, tax free, his total contributions to the annuity fund, and the value of the survivor's interest was included in the gross…
2Cases cited4 opinions
- MacArthur v. CommissionerUnited States Tax Court · 1947
- MacArthur v. CommissionerCourt of Appeals for the Eighth Circuit · 1948
- Commissioner v. Title Guarantee & Trust Co.Court of Appeals for the Second Circuit · 1941
- Morschauser v. CommissionerUnited States Tax Court · 1958