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
Frances Jones Clow, Petitioner, v. Commissioner of Internal Revenue, Respondent
Clow v. Commissioner
Docket No. 111241
United States Tax Court
1 T.C. 928; 1943 U.S. Tax Ct. LEXIS 184;
April 14, 1943, Promulgated
Decision will be entered under Rule 50.
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,…
2Cases cited1 opinion
- Clow v. CommissionerUnited States Tax Court · 1943