De Reuter v. Commissioner
United States Board of Tax Appeals
Where the testator bequeathed to petitioner an annuity and where his will contained no direction to pay the annuity out of the income of his estate, held, that the moneys received by petitioner as payments of his annuity is exempt from income tax, under the provisions of section 213(b)(3) of the Revenue Act of 1921.
1Opinion of the Court
RONALD DE REUTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
HENRIETTA D'ARAMON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
SYBIL WHITEHOUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
De Reuter v. Commissioner
Docket Nos. 6243, 10644, 13220.
United States Board of Tax Appeals
7 B.T.A. 600; 1927 BTA LEXIS 3142;
July 8, 1927, Promulgated
Where the testator bequeathed to petitioner an annuity and where his will contained no direction to pay the annuity out of the income of his estate, held, that the moneys received by petitioner as payments of his…
2Cases cited17 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Pierrepont v. . EdwardsNew York Court of Appeals · 1862
- Delaney v. . Van AulenNew York Court of Appeals · 1881
- Cummings v. CummingsMassachusetts Supreme Judicial Court · 1888
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