Crawford v. Commissioner
United States Board of Tax Appeals
During the year 1935 executors of decedent's estate distributed certain property to a trust for his widow. During that same year the trust realized income on the property distributed to it. It filed a return and paid the tax on the income thus received. Subsequent to the taxable year the widow elected to take under the law rather than under the terms of the will. A portion of the trust property and the income therefrom were distributed to the widow.
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During the year 1935 executors of decedent's estate distributed certain property to a trust for his widow. During that same year the trust realized income on the property distributed to it. It filed a return and paid the tax on the income thus received. Subsequent to the taxable year the widow elected to take under the law rather than under the terms of the will. A portion of the trust property and the income therefrom were distributed to the widow. The remainder of the trust property was paid over to a trust for the decedent's daughter, the terms of that trust being identical with the…
1Opinion of the Court
GEORGE W. CRAWFORD ESTATE, ANNIE LAURIE CRAWFORD AND THE UNION TRUST COMPANY OF PITTSBURGH, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARTHA SHARP CRAWFORD TRUST, ANNIE LAURIE CRAWFORD AND THE UNION TRUST COMPANY OF PITTSBURGH, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crawford v. Commissioner
Docket Nos. 104196, 104197.
United States Board of Tax Appeals
46 B.T.A. 436; 1942 BTA LEXIS 867;
February 25, 1942, Promulgated
During the year 1935 executors of decedent's estate distributed certain property to a trust for his widow. During that…
2Cases cited1 opinion
- Crawford v. CommissionerUnited States Board of Tax Appeals · 1942