Glendinning v. Commissioner
United States Board of Tax Appeals
Income from a trust paid to a divorced and remarried wife held taxable to the husband who created the trust, under the terms of the trust agreement, even though, in the absence of such agreement, his obligation to support and maintain his wife would have been terminated, under the law of Pennsylvania, by her divorce and remarriage.
1Opinion of the Court
ROBERT GLENDINNING AND EDNA M. WELSH, EXECUTORS OF THE ESTATE OF CHARLES N. WELSH, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Glendinning v. Commissioner
Docket No. 81585.
United States Board of Tax Appeals
36 B.T.A. 486; 1937 BTA LEXIS 702;
August 31, 1937, Promulgated
Income from a trust paid to a divorced and remarried wife held taxable to the husband who created the trust, under the terms of the trust agreement, even though, in the absence of such agreement, his obligation to support and maintain his wife would have been terminated, under the law of Pennsylvania, by…
2Cases cited10 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Douglas v. WillcutsSupreme Court of the United States · 1935
- United States v. Boston & Maine RailroadSupreme Court of the United States · 1929
- Helvering v. StokesSupreme Court of the United States · 1935
- Helvering v. CoxeySupreme Court of the United States · 1936
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