Sharp v. Commissioner
United States Board of Tax Appeals
1. The income of a trust, created by petitioner and her divorced husband, and payable to petitioner for the support of their minor child, is not taxable to petitioner, because the trust did not discharge any legal obligation of petitioner to support the child. 2. Where a French decree of divorce does not provide for the support of a child, the obligations of the husband to the child are not governed by French law and survive or terminate according to the laws of either the…
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1. The income of a trust, created by petitioner and her divorced husband, and payable to petitioner for the support of their minor child, is not taxable to petitioner, because the trust did not discharge any legal obligation of petitioner to support the child. 2. Where a French decree of divorce does not provide for the support of a child, the obligations of the husband to the child are not governed by French law and survive or terminate according to the laws of either the child's or the father's domicile. 3. Where the trustees of an irrevocable trust are vested with the discretion to…
1Opinion of the Court
H. CECIL AND RUTH CARROLL SHARP, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Sharp v. Commissioner
Docket Nos. 97425, 97426.
United States Board of Tax Appeals
42 B.T.A. 336; 1940 BTA LEXIS 1013;
July 12, 1940, Promulgated
1. The income of a trust, created by petitioner and her divorced husband, and payable to petitioner for the support of their minor child, is not taxable to petitioner, because the trust did not discharge any legal obligation of petitioner to support the child.
2. Where a French decree of divorce does not provide for the support of a child, the obligations of the…
2Cases cited14 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Reinecke v. SmithSupreme Court of the United States · 1933
- Yarborough v. YarboroughSupreme Court of the United States · 1933
- Helvering v. LeonardSupreme Court of the United States · 1940
- Laumeier v. . LaumeierNew York Court of Appeals · 1924
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