Erdman v. Commissioner
United States Tax Court
Upon the termination of a testamentary trust established by the father of Eleanor Erdman, the trustee filed suit in chancery court to determine the proper recipient of the property. Eleanor participated in the suit and asserted successfully that she was one of the persons entitled to the property. The chancery court then ordered that Eleanor be reimbursed from the trust corpus for her attorney's fees.
Read the full summary
Upon the termination of a testamentary trust established by the father of Eleanor Erdman, the trustee filed suit in chancery court to determine the proper recipient of the property. Eleanor participated in the suit and asserted successfully that she was one of the persons entitled to the property. The chancery court then ordered that Eleanor be reimbursed from the trust corpus for her attorney's fees. The petitioners, Eleanor's executors and her husband, contend that the attorney's fees are a deductible expense to her and, in the alternative, that the trust is entitled to deduct them and thus…
1Opinion of the Court
Calvin Pardee Erdman, Estate of Eleanor D. Erdman, Deceased, Calvin Pardee Erdman, Calvin Pardee Erdman, Jr., Executors, Petitioners, v. Commissioner of Internal Revenue, Respondent
Erdman v. Commissioner
Docket No. 85059
United States Tax Court
37 T.C. 1119; 1962 U.S. Tax Ct. LEXIS 170;
March 21, 1962, Filed
Decision will be entered for the respondent.
Upon the termination of a testamentary trust established by the father of Eleanor Erdman, the trustee filed suit in chancery court to determine the proper recipient of the property. Eleanor participated in the suit and asserted successfully that she…
2Cases cited13 opinions
- United States v. MerrillCourt of Appeals for the Ninth Circuit · 1954
- Bishop v. CommissionerUnited States Tax Court · 1956
- Neave v. CommissionerUnited States Tax Court · 1952
- Loyd v. United StatesUnited States Court of Claims · 1957
- Shoe Corp. of America v. CommissionerUnited States Tax Court · 1957
8 more not listed; retrieve them via the Exa API.