Friedmann v. Commissioner
United States Tax Court
While a suit for divorce was pending in Wisconsin petitioner and his wife entered into a written stipulation in which they settled their property rights and agreed that the wife was to have the custody of their two minor daughters. As a part of the property settlement petitioner agreed to transfer certain property in trust for the benefit of his wife and children.
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While a suit for divorce was pending in Wisconsin petitioner and his wife entered into a written stipulation in which they settled their property rights and agreed that the wife was to have the custody of their two minor daughters. As a part of the property settlement petitioner agreed to transfer certain property in trust for the benefit of his wife and children. This trust property included certain shares of preferred stock in a corporation of which petitioner was president. In the trust agreement it was provided that if the dividends on the stock did not equal a given amount petitioner…
1Opinion of the Court
Max E. Friedmann, Petitioner, v. Commissioner of Internal Revenue, Respondent
Friedmann v. Commissioner
Docket No. 110471
United States Tax Court
3 T.C. 189; 1944 U.S. Tax Ct. LEXIS 208;
January 31, 1944, Promulgated
Decision will be entered under Rule 50.
While a suit for divorce was pending in Wisconsin petitioner and his wife entered into a written stipulation in which they settled their property rights and agreed that the wife was to have the custody of their two minor daughters. As a part of the property settlement petitioner agreed to transfer certain property in trust for the benefit of his…
2Cases cited10 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. FitchSupreme Court of the United States · 1940
- Helvering v. LeonardSupreme Court of the United States · 1940
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