Bergan v. Commissioner
United States Board of Tax Appeals
Where the income tax due from the beneficiary of a trust is paid by the trustee out of income and only the remainder of the income is paid over to the beneficiary, the beneficiary is required to include in gross income the amount of income tax thus paid for her by the trust.
1Opinion of the Court
SARAH A. BERGAN AND MARGARET L. GOGGIN, ADMINISTRATRICES OF THE GOODS, CHATTELS, AND CREDITS OF KATE A. JOHNSON, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bergan v. Commissioner
Docket Nos. 55457, 68169.
United States Board of Tax Appeals
31 B.T.A. 526; 1934 BTA LEXIS 1073;
November 7, 1934, Promulgated
Where the income tax due from the beneficiary of a trust is paid by the trustee out of income and only the remainder of the income is paid over to the beneficiary, the beneficiary is required to include in gross income the amount of income tax thus paid for her by the…
2Cases cited1 opinion
- Bergan v. CommissionerUnited States Board of Tax Appeals · 1934