Burrow Trust v. Commissioner
United States Tax Court
Decedent had created a revocable inter vivos trust which was included in her gross estate but not in her probate estate. Trustees' fees were paid by the trust for services performed which were primarily incidental to the decedent's death. The fees were deducted as administration expenses by the trust for income tax purposes and by the estate for estate tax purposes. Both deductions were disallowed.
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Decedent had created a revocable inter vivos trust which was included in her gross estate but not in her probate estate. Trustees' fees were paid by the trust for services performed which were primarily incidental to the decedent's death. The fees were deducted as administration expenses by the trust for income tax purposes and by the estate for estate tax purposes. Both deductions were disallowed. The disallowance of the income tax deduction was treated by respondent as creating additional distributable income of the trust and a deficiency was asserted against a beneficiary for his share of…
1Opinion of the Court
Mary E. Burrow Trust, The First National Bank of Topeka, F. G. Weidling, L. P. Humphreys, and Esther Shaffer, Cotrustees, et al., 1 Petitioners, v. Commissioner of Internal Revenue, Respondent
Burrow Trust v. Commissioner
Docket Nos. 88895, 88896, 92964
United States Tax Court
39 T.C. 1080; 1963 U.S. Tax Ct. LEXIS 165;
March 28, 1963, Filed
Decisions will be entered under Rule 50 in all three dockets.
Decedent had created a revocable inter vivos trust which was included in her gross estate but not in her probate estate. Trustees' fees were paid by the trust for services performed which were…
2Cases cited13 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Neave v. CommissionerUnited States Tax Court · 1952
- Estate of Reid v. CommissionerUnited States Tax Court · 1950
- Burrow Trust v. CommissionerUnited States Tax Court · 1963
- Adams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1940
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