Rosenblatt v. Commissioner
United States Tax Court
Income -- Revocable Trust -- Section 166 (1). -- Section 166(1) applies where four of six grantors retain power to revoke trust and revest in themselves title to a part of the trust corpus.
1Opinion of the Court
Bernard A. Rosenblatt and Gertrude Rosenblatt, Petitioners, v. Commissioner of Internal Revenue, Respondent. Gertrude Rosenblatt, Petitioner, v. Commissioner of Internal Revenue, Respondent
Rosenblatt v. Commissioner
Docket Nos. 10104, 10105
United States Tax Court
8 T.C. 1245; 1947 U.S. Tax Ct. LEXIS 174;
June 25, 1947, Promulgated
Decision will be entered under Rule 50.
Income -- Revocable Trust -- Section 166 (1). -- Section 166(1) applies where four of six grantors retain power to revoke trust and revest in themselves title to a part of the trust corpus.
Julian H. Hyman, Esq., for the petitioners.
2Cases cited2 opinions
- Heller Trust v. CommissionerUnited States Tax Court · 1946
- Rosenblatt v. CommissionerUnited States Tax Court · 1947