Moreell v. United States

GOURLEY, Chief Judge.

This is a suit for the refund of federal income taxes assessed against and collected from the taxpayers for the calendar years 1955 and 1956 in the amounts of $8,677.65 and $6,912.21 respectively.

QUESTIONS PRESENTED

1. Whether the costs of maintaining a personal residence occupied by the sole income beneficiary, rent free are deductible in determining the net distributable income of a trust, or whether the amounts so expended for maintenance constitute taxable income to said beneficiary.

The answer is “no.”

2. Whether the taxpayer may transfer her personal residence to a…