Donnelly v. Commissioner
United States Board of Tax Appeals
The decedent created a trust the income of which was payable to his wife, with the provision that she should use it for their family and joint living expenses and for her own maintenance and support, among other things. Held, that the amount distributable to the wife upon the death of the husband was not properly included in his gross estate under section 302(c) of the Revenue Act of 1926, as amended by section 803(a) of the Revenue Act of 1932.
1Opinion of the Court
ESTATE OF PAUL F. DONNELLY, DECEASED, MERCANTILE-COMMERCE BANK & TRUST CO., A CORPORATION, AND VIRGINIA G. DONNELLY, CO-ADMINISTRATOR DE BONIS NON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Donnelly v. Commissioner
Docket No. 87103.
United States Board of Tax Appeals
38 B.T.A. 1234; 1938 BTA LEXIS 767;
November 23, 1938, Promulgated
The decedent created a trust the income of which was payable to his wife, with the provision that she should use it for their family and joint living expenses and for her own maintenance and support, among other things. Held, that the amount…
2Cases cited5 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Robinson v. KornsSupreme Court of Missouri · 1913
- Parker v. VanhoozerSupreme Court of Missouri · 1898
- Donnelly v. CommissionerUnited States Board of Tax Appeals · 1938
- Johnson v. BriscoeMissouri Court of Appeals · 1904