George v. Commissioner
United States Tax Court
Under the facts: held, that petitioner, as the grantor in a certain trust created for the benefit of his sons, is taxable with the income therefrom. Held, further, that petitioner, as the grantor of another trust created for the benefit of his daughters, is not taxable with the income from that trust.
1Opinion of the Court
P. D. George v. Commissioner.
George v. Commissioner
Docket No. 109866.
United States Tax Court
1943 Tax Ct. Memo LEXIS 195; 2 T.C.M. (CCH) 455; T.C.M. (RIA) 43346;
July 16, 1943
Under the facts: held, that petitioner, as the grantor in a certain trust created for the benefit of his sons, is taxable with the income therefrom. Held, further, that petitioner, as the grantor of another trust created for the benefit of his daughters, is not taxable with the income from that trust.
Abraham Lowenhaupt, Esq., 408 Pine St., St. Louis, Mo., for the petitioner. J. E. Marshall, Esq., for the respondent.
TYSON
Mem…
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Rentschler v. CommissionerUnited States Tax Court · 1943
- Maloy v. CommissionerUnited States Board of Tax Appeals · 1941
- Stein v. CommissionerUnited States Board of Tax Appeals · 1940
- Lamont v. CommissionerUnited States Board of Tax Appeals · 1940
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