Clow v. Commissioner
United States Tax Court
The income of an Illinois trust which may, in the discretion of the trustees, be used for the support, maintenance and welfare of the minor children of the settlor, who was their mother, which in fact was not so used, held within the settlor's income since, under Illinois law, the obligation of the mother and father to furnish that support, maintenance, and welfare was equal.
1Opinion of the Court
OPINION.
Leech, Judge:
The principal contention of the respondent — and the one upon which we decide the issue — is that all of the income of the three trusts just mentioned was taxable to the petitioner as grantor of each trust, under section 167 (a) (1) and (a) (2) of the Revenue Act of 1938, upon the authority of Helvering v. Stuart, 317 U. S. 154 (decided Nov. 16, 1942, and modified by order of Dec. 14, 1942).
The Supreme Court, in considering similar provisions of an earlier statute as applied to an Illinois trust in the cited case, said:
* * * The applicable statute says, “Where any part of…
2Cases cited10 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Hackett v. SmelsleyIllinois Supreme Court · 1875
- Newman v. CommissionerUnited States Tax Court · 1943
- McMahon v. SankeyIllinois Supreme Court · 1890
- Deel v. HeiligensteinIllinois Supreme Court · 1910
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Clow v. CommissionerUnited States Tax Court · 1943