Whitaker v. Commissioner
United States Board of Tax Appeals
Income of a trust set up by a husband during the pendency of a divorce proceeding, to settle claims of the wife for alimony, suit money, etc., and accepted by her in lieu of alimony, held, taxable to the husband, notwithstanding the contemporaneous divorce decree is silent as to alimony.
1Opinion of the Court
*866OPINION.
SteRnhagen:
In the notice of deficiency the Commissioner held that the income of the trust was taxable to the petitioner because the trust was formed by the petitioner ■“ to carry out an obligation and to assure that it would be carried out in the future.” Without resort to the presumption that the Commissioner’s determination is correct, there is ample evidence in the record to sustain it in fact. The agreement between husband and wife was made during their marriage, while the divorce proceeding charging desertion was pending, and two days before the uncontested hearing and entry of…
2Cases cited7 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- Audubon v. ShufeldtSupreme Court of the United States · 1901
- Dunbar v. DunbarSupreme Court of the United States · 1903
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
- Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- Glendinning v. CommissionerUnited States Board of Tax Appeals · 1937
- Leonard v. CommissionerUnited States Board of Tax Appeals · 1937
- Whitaker v. CommissionerUnited States Board of Tax Appeals · 1935