Delmar v. Commissioner
United States Tax Court
Secs. 162 (c) and 22 (b) (3), I. R. C. 1939. -- Petitioner in 1951 renounced his wife's will and therefore became entitled to one-half of her estate. The estate contained certain stock which he claimed should be distributed to him in kind. This, which was the principal controversy with the estate, was opposed by the estate and litigation resulted. In the interim the estate received income. No controversy existed as to petitioner's right to one-half of such income.
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Secs. 162 (c) and 22 (b) (3), I. R. C. 1939. -- Petitioner in 1951 renounced his wife's will and therefore became entitled to one-half of her estate. The estate contained certain stock which he claimed should be distributed to him in kind. This, which was the principal controversy with the estate, was opposed by the estate and litigation resulted. In the interim the estate received income. No controversy existed as to petitioner's right to one-half of such income. A settlement agreement resolving controversies with the estate was arrived at in 1951 effecting, so far as petitioner was…
1Opinion of the Court
OPINION.
Tietjens, Judge.
Respondent having determined that petitioner received $32,718.10 as income from the estate in 1951, the burden is on petitioner to prove the impropriety of the determination by showing that the assets which he received from the estate did not actually include this income. Wilma Aaron, 22 T. C. 1370. We do not think this burden has been carried. As a matter of fact, the inference which we draw from the record is to the effect that petitioner was paid the income in question by the estate, and our conclusion is that he should properly pay income tax thereon.
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2Cases cited3 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Lewis v. SedgwickIllinois Supreme Court · 1906
- Aaron v. CommissionerUnited States Tax Court · 1954
3Cited by2 opinions
- Bertha Lemle v. United StatesCourt of Appeals for the Second Circuit · 1978
- Delmar v. CommissionerUnited States Tax Court · 1956