Wesenberg v. Commissioner
United States Tax Court
In 1972 petitioners, H and W, created a trust to which H purportedly conveyed his lifetime services and all remuneration earned therefrom.
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In 1972 petitioners, H and W, created a trust to which H purportedly conveyed his lifetime services and all remuneration earned therefrom. Held: 1. The purported conveyance was merely an assignment of income ineffective to shift the incidence of taxation from petitioners to the trust on amounts paid as compensation for H's services. 2. H, as trustee, held powers sufficient to cause the entire trust to be governed by secs. 671- 677, I.R.C., 1954. 3. The amount of allowable deductions incurred by H in writing a book determined. 4. Petitioners are liable for an addition to tax under sec. 6653(a).
1Opinion of the Court
Richard L. Wesenberg and Nancy E. Wesenberg, Petitioners v. Commissioner of Internal Revenue, Respondent
Wesenberg v. Commissioner
Docket No. 561-76
United States Tax Court
69 T.C. 1005; 1978 U.S. Tax Ct. LEXIS 148;
March 29, 1978, Filed
Decision will be entered under Rule 155.
In 1972 petitioners, H and W, created a trust to which H purportedly conveyed his lifetime services and all remuneration earned therefrom. Held:
1. The purported conveyance was merely an assignment of income ineffective to shift the incidence of taxation from petitioners to the trust on amounts paid as compensation for H's…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Wesenberg v. CommissionerUnited States Tax Court · 1978
- American Sav. Bank v. CommissionerUnited States Tax Court · 1971
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