William T. Belcher Trust No. 1 v. Commissioner.
United States Tax Court
Trust, single or multiple: Income tax. - Held, that the trust instrument involved created a single trust for five beneficiaries and that respondent did not err in taxing the accumulated income of the trust accordingly.
1Opinion of the Court
The William T. Belcher Trust No. 1, H. E. Dunham and Charles Lee Belcher, Trustees for: Martha I. Belcher, William Wright Belcher, Charles Lee Belcher, Mary Isabel Belcher, Dora May Kruse v. Commissioner.
William T. Belcher Trust No. 1 v. Commissioner.
Docket No. 9647.
United States Tax Court
1947 Tax Ct. Memo LEXIS 108; 6 T.C.M. (CCH) 967; T.C.M. (RIA) 47237;
August 20, 1947
Trust, single or multiple: Income tax. - Held, that the trust instrument involved created a single trust for five beneficiaries and that respondent did not err in taxing the accumulated income of the trust accordingly.
Robert…
2Cases cited10 opinions
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- HELVERING, COMMR. OF INTERNAL REVENUE v. McILVAINE TR.Supreme Court of the United States · 1936
- Reid Trust v. CommissionerUnited States Tax Court · 1946
- Huntington Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1935
- Helms Bakeries v. CommissionerUnited States Board of Tax Appeals · 1942
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