Tuttle v. Commissioner
United States Board of Tax Appeals
Income received by beneficiary, petitioner's divorced wife, under a trust established by petitioner during pendency of divorce proceedings and intended as a settlement between the parties of property rights arising from marriage, is not to be included in petitioner's income.
1Opinion of the Court
*783OPINION.
Smith:
This proceeding was brought to redetermine a deficiency in the income tax of the petitioner for the year 1930 in the amount of $9,217.66.
Several questions were settled by stipulation, leaving the sole issue whether or not certain income from a trust established by the petitioner on February 19, 1930, is taxable to him as settlor or to the beneficiary, Susie A. Tuttle, his wife, from whom he was separated, a suit for divorce being then pending.
The facts were stipulated substantially as follows:
The petitioner is a resident of Detroit, Michigan, and there has his office at the…
2Cases cited3 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Brooks v. CommissionerUnited States Board of Tax Appeals · 1934
- Hyde v. CommissionerUnited States Board of Tax Appeals · 1934
3Cited by2 opinions
- Tuttle v. CommissionerUnited States Board of Tax Appeals · 1934
- Whitaker v. CommissionerUnited States Board of Tax Appeals · 1935