Donnelly v. Commissioner
United States Board of Tax Appeals
The decedent created a trust the income of which was payable to his wife, with the provision that she should use it for their family and joint living expenses and for her own maintenance and support, among other things. Held, that the amount distributable to the wife upon the death of the husband was not properly included in his gross estate under section 302(c) of the Revenue Act of 1926, as amended by section 803(a) of the Revenue Act of 1932.
1Dissent
Opper,
dissenting: In the majority opinion the underlying questions of fact are treated as though found in favor of respondent. The opinion assumes that the trust instrument carried out the grantor’s desire for “his wife to have income with which to take care of herself and also himself at such times [as he was unable to care for himself] and he wanted her at other times to have a small independent income.” Although the wife did not in fact use the income for the family living expenses, she did use it “to buy her own clothes” and “for spending money.” Whether or not the terms of the trust…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Robinson v. KornsSupreme Court of Missouri · 1913
- Parker v. VanhoozerSupreme Court of Missouri · 1898
- Johnson v. BriscoeMissouri Court of Appeals · 1904