Sunderland v. Commissioner
United States Tax Court
In 1934 petitioner's husband created two trusts, making the children income beneficiaries for life. The trust indentures provide that the income is to be paid to or applied to the use of the children and that the trustee may pay the income to petitioner during the minority of the children. The trustee is not obligated to see that proper application is made of the income paid to petitioner.
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In 1934 petitioner's husband created two trusts, making the children income beneficiaries for life. The trust indentures provide that the income is to be paid to or applied to the use of the children and that the trustee may pay the income to petitioner during the minority of the children. The trustee is not obligated to see that proper application is made of the income paid to petitioner. Prior to 1940 petitioner delivered securities of her own to the trustee of the trusts created by the husband in 1934. She directed the trustee to hold the securities under those trusts. In the taxable year…
1Opinion of the Court
Dorothy K. Sunderland, Petitioner, v. Commissioner of Internal Revenue, Respondent
Sunderland v. Commissioner
Docket No. 2102
United States Tax Court
4 T.C. 88; 1944 U.S. Tax Ct. LEXIS 52;
September 29, 1944, Promulgated
Decision will be entered for the respondent.
In 1934 petitioner's husband created two trusts, making the children income beneficiaries for life. The trust indentures provide that the income is to be paid to or applied to the use of the children and that the trustee may pay the income to petitioner during the minority of the children. The trustee is not obligated to see that proper…
Also in this document: Dissent.
2Cases cited5 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Lembeck v. LembeckNew Jersey Court of Chancery · 1907
- Plummer v. GibsonNew Jersey Court of Chancery · 1900
- Sunderland v. CommissionerUnited States Tax Court · 1944