Loew v. Commissioner
United States Tax Court
Personal Services -- Section 107. -- Petitioner performed legal services as attorney for the executors of an estate from January 10, 1939, to June 22, 1944. He petitioned for an allowance of fees for services through October 7, 1940, and was allowed and paid $ 5,000. The estate remained open, petitioner continued to perform services, and on April 4, 1944, he petitioned for fees for services rendered from October 7, 1940, to that date.
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Personal Services -- Section 107. -- Petitioner performed legal services as attorney for the executors of an estate from January 10, 1939, to June 22, 1944. He petitioned for an allowance of fees for services through October 7, 1940, and was allowed and paid $ 5,000. The estate remained open, petitioner continued to perform services, and on April 4, 1944, he petitioned for fees for services rendered from October 7, 1940, to that date. For such services he was allowed and paid $ 3,500. Held, the $ 3,500 not being 80 per cent of the total compensation of $ 8,500 received for services as such…
1Opinion of the Court
OPINION.
Tietjens, Judge:
Petitioner’s theory in claiming the benefits of section 107 is that his services for the estate during the period October 7, 1940, to April 4, 1944, are to be treated separately from the services for the period beginning with his appointment as attorney and extending through October 7, when he filed his first petition for the allowance of fees. The $5,000 he received for the services rendered during the first period, argues petitioner, is not to be added to the $3,500 for the second period services. Thus he would avoid the 80 per cent provision of the statute.
On this…
2Cases cited2 opinions
- Lum v. CommissionerUnited States Tax Court · 1949
- Nast v. CommissionerUnited States Tax Court · 1946
3Cited by14 opinions
- Pierce v. CommissionerUnited States Tax Court · 1955
- Warren v. CommissionerUnited States Tax Court · 1953
- Kauffman v. WestoverDistrict Court, S.D. California · 1953
- Irving v. CommissionerUnited States Tax Court · 1955
- Norcross v. United StatesDistrict Court, D. New Jersey · 1953
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