Williams v. Commissioner
United States Tax Court
1. The father of petitioners, a resident of Texas, died in 1934, leaving a will appointing executors. The executors serving in the taxable years were also legatees of the remaining assets of the estate, and their duties were, in substance, completed before 1944, except for distribution of residuary assets. The executors were independent executors.
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1. The father of petitioners, a resident of Texas, died in 1934, leaving a will appointing executors. The executors serving in the taxable years were also legatees of the remaining assets of the estate, and their duties were, in substance, completed before 1944, except for distribution of residuary assets. The executors were independent executors. Held, decedent's estate was not in process of administration in the years 1944, 1945, and 1946, and the net income was taxable to petitioners as the Commissioner has determined. 2. The mother of petitioners, a resident of Texas, died in December…
1Opinion of the Court
Alma Williams, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Williams v. Commissioner
Docket Nos. 26984, 26985, 26986, 26987, 26988, 26989
United States Tax Court
16 T.C. 893; 1951 U.S. Tax Ct. LEXIS 215;
April 25, 1951, Promulgated
Decisions will be entered under Rule 50.
1. The father of petitioners, a resident of Texas, died in 1934, leaving a will appointing executors. The executors serving in the taxable years were also legatees of the remaining assets of the estate, and their duties were, in substance, completed before 1944, except for distribution of residuary assets.…
2Cases cited8 opinions
- Williams v. CommissionerUnited States Tax Court · 1951
- Chick v. CommissionerUnited States Tax Court · 1946
- Farrier v. CommissionerUnited States Tax Court · 1950
- Chick v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- Frederich v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
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