U.S. Court of Appeals for the Sixth Circuit, 1952

Gordon's Estate v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit · Decided December 5, 1952 · Simons, Martin, McAllister

201 F.2d 171 (Federal Reporter, Second Series)

Counsel

Timothy S. Hogan, 'Cincinnati, Ohio, for petitioner., Charles S. Lyon, Ellis N. Slack, Mason B. Leming, Lyman G. Friedman, and L. W. Post, Washington, D. C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Estate of Holzwarth v. Commissioner (United States Tax Court 1965)
Goldberg v. Commissioner (United States Tax Court 1997)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This petition for review of the decision of the Tax Court of the United States, upholding a determination of the Commissioner of Internal Revenue of a deficiency in the income tax of the petitioner’s decedent for the year 1946, has been duly considered on the record and on the oral arguments and briefs of the contending attorneys:

From all of which it appears that, for the reasons stated in the opinion of the United States Tax Judge reviewed by the Tax Court of the United States and upon the authority of the opinion of this court in Gilken Corporation v. Commissioner of Internal Revenue, 6 Cir., 176 F.2d 141, 144, 145, and cases there cited, the Tax Court correctly held that, in accordance with a contract to lease with privilege of purchase of certain property owned by petitioner’s decedent, the sum of $25,000 was received by decedent under a claim of right with no provision for its repayment and no restriction as to its use, and such amount was includible in the taxable income of petitioner’s decedent (for the year in which she received it;

The decision of the Tax Court is accordingly affirmed.

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