Kleinman v. Commissioner
United States Tax Court
Hyman Kleinman, the decedent, made provision in his last will for his wife giving her a life interest in two small pieces of improved real estate. Under the will, the residue of the decedent's estate was left in trust, and the trustees were empowered to disburse the trust income for the use of all members of the family of the decedent who survived him, including his wife, in such amounts as the trustees should determine in their absolute discretion.
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Hyman Kleinman, the decedent, made provision in his last will for his wife giving her a life interest in two small pieces of improved real estate. Under the will, the residue of the decedent's estate was left in trust, and the trustees were empowered to disburse the trust income for the use of all members of the family of the decedent who survived him, including his wife, in such amounts as the trustees should determine in their absolute discretion. There was no provision for paying any fixed amount of trust income, weekly or periodically, to decedent's widow. At the time of the death of the…
1Opinion of the Court
Estate of Hyman Kleinman, Deceased, Morris A. Kleinman and Reuben Kleinman, Co-Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Kleinman v. Commissioner
Docket No. 56547
United States Tax Court
25 T.C. 1245; 1956 U.S. Tax Ct. LEXIS 243;
March 15, 1956, Filed
Decision will be entered under Rule 50.
Hyman Kleinman, the decedent, made provision in his last will for his wife giving her a life interest in two small pieces of improved real estate. Under the will, the residue of the decedent's estate was left in trust, and the trustees were empowered to disburse the trust income for…
2Cases cited8 opinions
- Pipe v. CommissionerUnited States Tax Court · 1954
- Shedd v. CommissionerUnited States Tax Court · 1954
- Barrett v. CommissionerUnited States Tax Court · 1954
- Hoffenberg v. CommissionerUnited States Tax Court · 1954
- Estate of Melamid v. CommissionerUnited States Tax Court · 1954
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