Mitchell v. Commissioner
United States Board of Tax Appeals
J. A. Mitchell and his former wife, Jewell L. Mitchell, residents of the State of Texas, created a trust in 1928, the income of which was to be paid in part on their mutual indebtedness, in part to J. A. Mitchell, and in part to Jewell L. Mitchell for the support of herself and their two minor children.
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J. A. Mitchell and his former wife, Jewell L. Mitchell, residents of the State of Texas, created a trust in 1928, the income of which was to be paid in part on their mutual indebtedness, in part to J. A. Mitchell, and in part to Jewell L. Mitchell for the support of herself and their two minor children. Jewell L. Mitchell obtained a divorce in 1929 and in the divorce decree a division of the property then held by the trustee was made by the court and the trust agreement was in general approved. In income tax returns filed for 1933 Jewell L. Mitchell reported for tax one-half of the net income…
1Opinion of the Court
ERNESTINE MITCHELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
J. A. MITCHELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Mitchell v. Commissioner
Docket Nos. 90710, 90711.
United States Board of Tax Appeals
38 B.T.A. 1336; 1938 BTA LEXIS 750;
December 8, 1938, Promulgated
J. A. Mitchell and his former wife, Jewell L. Mitchell, residents of the State of Texas, created a trust in 1928, the income of which was to be paid in part on their mutual indebtedness, in part to J. A. Mitchell, and in part to Jewell L. Mitchell for the support of herself and their two minor…
2Cases cited1 opinion
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1938