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Estate of Wilson v. Comm'r

42 B.T.A. 1196 (B.T.A. 1940)
Estate of Wilson v. Comm'r

5 Cited authorities

  1. Burnet v. Harmel

    287 U.S. 103 (1932)   Cited 583 times
    Holding that bonuses and royalties are not treated differently in the economic-interest analysis

  2. Corliss v. Bowers

    281 U.S. 376 (1930)   Cited 462 times   3 Legal Analyses
    In Corliss v. Bowers, 281 U.S. 376, he had disposed of the res but with a power to revoke at any moment. This right to realize income by revocation at the settlor's option overcame the technical disposition.

  3. Lyeth v. Hoey

    305 U.S. 188 (1938)   Cited 347 times
    Holding (in income tax context) that for purposes of deductibility, a will contest settlement is an "inheritance" because of "the heirship which underlay the compromise, the status which commanded that agreement and was recognized by it"

  4. Kernochan v. United States

    29 F. Supp. 860 (Fed. Cl. 1939)   Cited 15 times
    In Matter of Kernochan v. United States (29 F. Supp. 860; writ of certiorari denied, 309 U.S. 675), decided by the Court of Claims in 1939, the executor named in the will of the late Judge Kernochan sought to recover an inheritance tax paid the Federal government on "accumulated deductions" standing to his credit as an employee of the city of New York and a member of the retirement system and which funds had been paid to his widow, whom he had designated as his beneficiary in the manner prescribed by statute.

  5. Matter of Fitzsimmons

    158 Misc. 789 (N.Y. Misc. 1936)   Cited 11 times
    In Matter of Fitzsimmons (158 Misc. 789; affd., 248 A.D. 862 [First Dept.]; leave to appeal to Court of Appeals denied, 249 id 728), decided in 1937, the facts were identical with those in the case at bar.