Estate of Davis v. Commissioner
United States Tax Court
Petitioner Janet H. Davis was a cousin of Howard R. Hughes, Jr. After Mr. Hughes' death, petitioner was adjudged a legal heir of Mr. Hughes by a Texas Probate Court, but numerous questions remained as to whether and to what extent, if any, she would share in his estate. These questions included the State in which Mr. Hughes was domiciled, the applicable law on descent and distribution on intestacy, and the validity of numerous alleged wills offered for probate.
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Petitioner Janet H. Davis was a cousin of Howard R. Hughes, Jr. After Mr. Hughes' death, petitioner was adjudged a legal heir of Mr. Hughes by a Texas Probate Court, but numerous questions remained as to whether and to what extent, if any, she would share in his estate. These questions included the State in which Mr. Hughes was domiciled, the applicable law on descent and distribution on intestacy, and the validity of numerous alleged wills offered for probate. Held, legal fees paid by petitioner to establish, prosecute, or defend her right to a share of Mr. Hughes' estate and for advice on…
1Opinion of the Court
Estate of Platt W. Davis, Deceased, Janet H. Davis, Executrix, and Janet H. Davis, Surviving Spouse, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Davis v. Commissioner
Docket No. 6603-81
United States Tax Court
79 T.C. 503; 1982 U.S. Tax Ct. LEXIS 38; 79 T.C. No. 32;
September 22, 1982, Filed
Decision will be entered for the respondent.
Petitioner Janet H. Davis was a cousin of Howard R. Hughes, Jr. After Mr. Hughes' death, petitioner was adjudged a legal heir of Mr. Hughes by a Texas Probate Court, but numerous questions remained as to whether and to what extent, if any,…
2Cases cited20 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
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