O'Daniel's Estate v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• A decision under the predecessor to Section 691, where the court noted that income in respect of a decedent “is not necessarily a legally enforceable right but merely any right derived through [the decedent’s] services rendered while living”
• bonus awarded after the decedent died

Source: CourtListener parenthetical corpus (CC0).