Auld v. Commissioner
United States Board of Tax Appeals
In the taxable years the petitioner was the trustee and residuary legatee of an estate burdened by the will of the testator with the payment of certain annuities to other legatees under the will. Held, that the income of the residuary estate paid as annuities was not taxable to the petitioner.
1Opinion of the Court
J. W. AULD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Auld v. Commissioner
Docket No. 12169.
United States Board of Tax Appeals
13 B.T.A. 1213; 1928 BTA LEXIS 3092;
October 24, 1928, Promulgated
In the taxable years the petitioner was the trustee and residuary legatee of an estate burdened by the will of the testator with the payment of certain annuities to other legatees under the will. Held, that the income of the residuary estate paid as annuities was not taxable to the petitioner.
George B. Thummell, Esq., for the petitioner.
P. M. Clark, Esq., for the respondent.
LANSDON
The…
2Cases cited20 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- Craig v. AmbroseSupreme Court of Georgia · 1887
- Bullock v. Mayor, Aldermen Commonalty, N.Y.New York Court of Appeals · 1885
- Russell v. PhelpsMichigan Supreme Court · 1880
- Heuertematte v. . MorrisNew York Court of Appeals · 1885
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