Brittingham v. Commissioner
United States Tax Court
Juan R. Brittingham, petitioner Robert's brother, placed $ 241,000 in the petitioner's bank account with instructions that Robert was to use these funds to purchase bonds for his mother. Respondent claimed these funds were gross income to the petitioner. In support of this contention, the respondent sought to introduce into evidence seven letters written by the petitioner and his brother to their mother's attorney.
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Juan R. Brittingham, petitioner Robert's brother, placed $ 241,000 in the petitioner's bank account with instructions that Robert was to use these funds to purchase bonds for his mother. Respondent claimed these funds were gross income to the petitioner. In support of this contention, the respondent sought to introduce into evidence seven letters written by the petitioner and his brother to their mother's attorney. Held, the attorney-client privilege is applicable to communications made to the client's attorney by the client's agent; the privilege may be claimed by the client through her…
1Opinion of the Court
Fat, Judge:
The respondent determined a deficiency of $197,002.55 in the petitioners’ income tax for the taxable year 1962 and an addition to tax under section 6653 (a) in the amount of $9,850.13.
The issues for decision are- whether a $241,000 bank deposit placed in the petitioner’s bank account was gross income to the petitioners or whether the petitioners held this money only as an agent for petitioner Robert’s mother, and further, if such an omission from gross income is found, whether it is a result of negligence or intentional disregard of rules and regulations so as to make the penalty…
2Cases cited16 opinions
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Olender v. United StatesCourt of Appeals for the Ninth Circuit · 1954
- United States v. Walter F. Tellier, Albert Joseph Proctor, Elton B. Jones and Alaska Telephone CorporationCourt of Appeals for the Second Circuit · 1958
11 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1979
- Riverfront Groves, Inc. v. CommissionerUnited States Tax Court · 1973
- United States v. SchmidtDistrict Court, M.D. Pennsylvania · 1973
- Petrie v. CommissionerUnited States Tax Court · 1990
- Reid v. CommissionerUnited States Tax Court · 1989
12 more not listed; retrieve them via the Exa API.