Comer v. Commissioner
United States Tax Court
1. Decedent by will left his residuary estate in trust, giving his surviving spouse the right to all the income therefrom for life, and the right to withdraw installments of principal in any amounts she might deem advisable for her maintenance, comfort, and general welfare. Remainders over in third persons were then provided. Held, under Ohio law the interest of the surviving spouse was a terminable one.
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1. Decedent by will left his residuary estate in trust, giving his surviving spouse the right to all the income therefrom for life, and the right to withdraw installments of principal in any amounts she might deem advisable for her maintenance, comfort, and general welfare. Remainders over in third persons were then provided. Held, under Ohio law the interest of the surviving spouse was a terminable one. Held, further, the surviving spouse did not possess a power of appointment over the interest granted her exercisable in all events within the meaning of section 812(e)(1)(F) of the 1939 Code,…
1Opinion of the Court
Estate of Elwood Comer, Deceased, Joseph E. Comer, Administrator de bonis non with the will annexed, Petitioner, v. Commissioner of Internal Revenue, Respondent
Comer v. Commissioner
Docket No. 65301
United States Tax Court
31 T.C. 1193; 1959 U.S. Tax Ct. LEXIS 214;
March 25, 1959, Filed
Decision will be entered under Rule 50.
1. Decedent by will left his residuary estate in trust, giving his surviving spouse the right to all the income therefrom for life, and the right to withdraw installments of principal in any amounts she might deem advisable for her maintenance, comfort, and general welfare.…
2Cases cited12 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Estate of Edward F. Pipe, Deceased, Nettie M. Pipe v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Pipe v. CommissionerUnited States Tax Court · 1954
- Tax Commission v. OswaldOhio Supreme Court · 1923
- Tarver v. CommissionerUnited States Tax Court · 1956
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