Legal Opinion
Van Den Wymelenberg v. United States
District Court, E.D. Wisconsin
Decided September 12, 1967No. 65-C-85, 65-C-86PublishedCited by 4 opinions
1Opinion of the Court
DECISION
MYRON L. GORDON, District Judge.
A deficiency in gift taxes was assessed against the plaintiffs, who paid the assessment and commenced this action for refund. The case was tried upon a stipulation of facts which had been executed by the parties.
In 1961 the petitioners created a trust for their 12 grandchildren, all of whom were under the age of 21 at the time the trust was created. The trust agreement provided that the income of the trust property was to be distributed annually to the beneficiaries; however, the principal of the trust was not to be distributed to a beneficiary until he…
2Cases cited10 opinions
- Commissioner v. DisstonSupreme Court of the United States · 1945
- Will Flitcroft and Agnes D. Flitcroft v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- M.T. Straight's Trust, Francis L. McCrea Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Sinopoulo v. JonesCourt of Appeals for the Tenth Circuit · 1946
- George Fischer v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1961
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3Cited by4 opinions
- Davis v. CommissionerUnited States Tax Court · 1970
- Davis v. CommissionerUnited States Tax Court · 1970
- Harris v. CommissionerUnited States Tax Court · 1971
- Smith v. CommissionerUnited States Tax Court · 1981