Massengale v. Commissioner
United States Tax Court
The petitioner, a widow, has an adult daughter, incompetent from early childhood and from birth always a member of the petitioner's household. A trust indenture provides that trust corpus and income may be used to provide, support, and maintain the child in the event that she should become dependent thereon, at her death the residue to go to certain remaindermen.
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The petitioner, a widow, has an adult daughter, incompetent from early childhood and from birth always a member of the petitioner's household. A trust indenture provides that trust corpus and income may be used to provide, support, and maintain the child in the event that she should become dependent thereon, at her death the residue to go to certain remaindermen. A portion of the trust income was paid to and used by the petitioner to support the incompetent, the petitioner furnishing a larger amount. Held, petitioner is entitled to personal exemption as the head of a family.
1Opinion of the Court
Elizabeth C. Massengale, Petitioner, v. Commissioner of Internal Revenue, Respondent
Massengale v. Commissioner
Docket No. 111200
United States Tax Court
2 T.C. 328; 1943 U.S. Tax Ct. LEXIS 116;
June 29, 1943, Promulgated
Decision of no deficiency will be entered for each of the taxable years.
The petitioner, a widow, has an adult daughter, incompetent from early childhood and from birth always a member of the petitioner's household. A trust indenture provides that trust corpus and income may be used to provide, support, and maintain the child in the event that she should become dependent thereon,…
2Cases cited4 opinions
- Breuer v. DowdenCourt of Appeals of Kentucky · 1925
- Crain v. MalloneCourt of Appeals of Kentucky · 1908
- Schultz v. Western Farm Tractor Co.Washington Supreme Court · 1920
- Massengale v. CommissionerUnited States Tax Court · 1943