Grimm v. Commissioner
United States Tax Court
Held, petitioner, the sole trustee and sole income beneficiary of a trust, is not liable under section 6903, I.R.C. 1954, for estate tax deficiency assessed against the estate of the remainderman. Estate of Nathan P. Cutler, Jr., 5 T.C. 1304, 1315-1316, distinguished.
1Opinion of the Court
John Grimm, Individually and as Trustee of the Trust Under the Will of Josephine Brinton Grimm, Petitioner, v. Commissioner of Internal Revenue, Respondent
Grimm v. Commissioner
Docket No. 337-63
United States Tax Court
43 T.C. 623; 1965 U.S. Tax Ct. LEXIS 130;
February 10, 1965, Filed February 10, 1965, Filed
Decision will be entered for the petitioner.
Held, petitioner, the sole trustee and sole income beneficiary of a trust, is not liable under section 6903, I.R.C. 1954, for estate tax deficiency assessed against the estate of the remainderman. Estate of Nathan P. Cutler, Jr., 5 T.C. 1304,…
2Cases cited9 opinions
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Fletcher Trust Co. v. COMMISSIONER OF INT. REVENUECourt of Appeals for the Seventh Circuit · 1944
- Fletcher Trust Co. v. CommissionerUnited States Tax Court · 1943
- Matter of Reed v. BrowneNew York Court of Appeals · 1946
- Cutler v. CommissionerUnited States Tax Court · 1945
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