Tobin v. Commissioner
United States Tax Court
1. Petitioners are husband and wife, domiciled in Texas. On November 14, 1935, each petitioner created a trust having a corporate trustee and an advisory committee of three persons and provided that the net income of each trust was to be paid to the other as the advisory committee might direct for life, with remainder over to others.
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1. Petitioners are husband and wife, domiciled in Texas. On November 14, 1935, each petitioner created a trust having a corporate trustee and an advisory committee of three persons and provided that the net income of each trust was to be paid to the other as the advisory committee might direct for life, with remainder over to others. On June 14, 1935, each petitioner created a trust having a corporate trustee and an advisory committee of three persons and provided that the net income of each trust was to be paid to the other as the advisory committee might direct for life, and upon the death…
1Opinion of the Court
Margaret Batts Tobin, Petitioner, v. Commissioner of Internal Revenue, Respondent. Edgar G. Tobin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Tobin v. Commissioner
Docket Nos. 13611, 13612
United States Tax Court
11 T.C. 928; 1948 U.S. Tax Ct. LEXIS 24;
November 30, 1948, Promulgated
Decisions will be entered under Rule 50.
1. Petitioners are husband and wife, domiciled in Texas. On November 14, 1935, each petitioner created a trust having a corporate trustee and an advisory committee of three persons and provided that the net income of each trust was to be paid to the other as the…
2Cases cited15 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Green v. CommissionerUnited States Tax Court · 1946
- Cartinhour v. CommissionerUnited States Tax Court · 1944
- Lowenstein v. CommissionerUnited States Tax Court · 1944
- Newman v. CommissionerUnited States Tax Court · 1943
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