Estate of Bruchmann, etc. v. Commissioner
United States Tax Court
In 1962, after a judicial determination that MB was an income beneficiary of a trust during the period 1949 through 1955, the trustee distributed to MB's estate the income attributable to such period. The trust instrument required the income to be distributed quarterly each year. Held, MB was taxable in 1949 through 1955 on trust income attributable to such period.
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In 1962, after a judicial determination that MB was an income beneficiary of a trust during the period 1949 through 1955, the trustee distributed to MB's estate the income attributable to such period. The trust instrument required the income to be distributed quarterly each year. Held, MB was taxable in 1949 through 1955 on trust income attributable to such period. Held, further, expenses in connection with litigation paid by trustee in 1959 through 1962 do not affect taxability of income withheld from MB in taxable years.
1DissentSimpson, J.
I must disagree with the Court with respect to both issues involved in this case.
I am aware that the majority’s conclusion as to the first issue is supported by prior decisions of this and other courts. United States v. Higginson, 238 F. 2d 439 (C.A. 1, 1956); Estate of Robert L. Dula, 23 T.C. 646 (1955), affirmed sub nom. Polt v. Commissioner, 233 F. 2d 893 (C.A. 2, 1956); Robert F. Chapman, 3 T.C. 708 (1944); F. T. Bedford, 2 T.C. 1189 (1943), affd. 150 F. 2d 341 (C.A. 2, 1945); Thalia W. Malcom, 36 B.T.A. 358 (1937), affd. 97 F. 2d 381 (C.A. 2, 1938). Although no judge should lightly cast…
2Cases cited28 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Commissioner of Internal Revenue v. Boston Elevated Ry. CoCourt of Appeals for the First Circuit · 1952
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