Blumenthal v. Commissioner
United States Board of Tax Appeals
Income of the petitioner includes the income of a trust established pursuant to a court decree for the support, maintenance, and education of his minor daughter, but does not include the income of another trust similarly established for his divorced wife, who has since remarried.
1Opinion of the Court
*995OPINION.
Muedogk :
The Commissioner determined a deficiency of $811.79 in the petitioner’s income tax for 1931. The only- adjustment made by the Commissioner to the income as reported was the addition of $6,635.97 representing the income of two trusts created pursuant to a court order for the benefit of the petitioner’s divorced wife and their child. That action of the Commissioner is assigned as error. The facts were stipulated.
The petitioner is an individual, residing in West Hartford, Connecticut. He married Anna J. Maher in 1911. They had a child, Harriel A. Blumenthal, born in 1912. The…
2Cases cited8 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Cary v. CarySupreme Court of Connecticut · 1930
- Helvering v. StokesSupreme Court of the United States · 1935
- Helvering v. CoxeySupreme Court of the United States · 1936
- Fernandez v. AburreaCalifornia Court of Appeal · 1919
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
- Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Dixon v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Blumenthal v. CommissionerUnited States Board of Tax Appeals · 1936
- Brookman v. CommissionerUnited States Board of Tax Appeals · 1940
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