Guste v. Commissioner
United States Tax Court
The petitioner, a resident of Louisiana, had paraphernal property inherited from her father, consisting in large part of a one-third interest in "Antoine's" Restaurant. Her husband is an attorney. The restaurant was leased to her brother, the rental contracted for being deposited in bank in a joint account owned by the three heirs, and subject to the check of the brother-lessee.
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The petitioner, a resident of Louisiana, had paraphernal property inherited from her father, consisting in large part of a one-third interest in "Antoine's" Restaurant. Her husband is an attorney. The restaurant was leased to her brother, the rental contracted for being deposited in bank in a joint account owned by the three heirs, and subject to the check of the brother-lessee. Though her husband acted for the heirs and petitioner in some matters, held, on the facts, that paraphernal property is not shown to have been under his administration so as to require income to be taxed as that of…
1Opinion of the Court
Mary Louise Guste, Petitioner, v. Commissioner of Internal Revenue, Respondent
Guste v. Commissioner
Docket No. 9582
United States Tax Court
8 T.C. 1261; 1947 U.S. Tax Ct. LEXIS 169;
June 26, 1947, Promulgated
Decision will be entered for the respondent.
The petitioner, a resident of Louisiana, had paraphernal property inherited from her father, consisting in large part of a one-third interest in "Antoine's" Restaurant. Her husband is an attorney. The restaurant was leased to her brother, the rental contracted for being deposited in bank in a joint account owned by the three heirs, and subject to…
2Cases cited1 opinion
- Guste v. CommissionerUnited States Tax Court · 1947