Bowler v. Commissioner
United States Board of Tax Appeals
Trusts were created by the petitioner for the benefit of his wife and three minor children, which were made revocable, with the approval of the grantor, by a majority of a committee of three persons named in the trust instruments, two of whom were not beneficiaries. Held, that the income of the trusts is taxable to the grantor.
1Opinion of the Court
ROBERT B. BOWLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Bowler v. Commissioner
Docket Nos. 53242, 64125.
United States Board of Tax Appeals
31 B.T.A. 594; 1934 BTA LEXIS 1063;
November 14, 1934, Promulgated
Trusts were created by the petitioner for the benefit of his wife and three minor children, which were made revocable, with the approval of the grantor, by a majority of a committee of three persons named in the trust instruments, two of whom were not beneficiaries. Held, that the income of the trusts is taxable to the grantor.
Spotswood D. Bowers, Esq., for the petitioner.
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2Cases cited8 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Corliss v. BowersSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Reinecke v. SmithSupreme Court of the United States · 1933
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