Alexander v. Commissioner
United States Tax Court
1. Held, the estate is entitled to a deduction of $ 23,000 as support allowance under former section 812 (b) (5), I. R. C. 1939. 2. Held, under the peculiar facts of this case the charitable deduction under section 812 (d), I. R. C. 1939, must be computed by the use of an "indirect method" which considers not only the possibility of invasion of the trust corpus but also all of the events by which the trust may terminate.
1Opinion of the Court
Estate of Jean S. Alexander, Raymond T. Zillmer, Administrator c. t. a., Petitioner, v. Commissioner of Internal Revenue, Respondent. First Wisconsin Trust Company, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Elsie D. Kipp, Transferee, Petitioner, v. Commissioner of Internal Revenue, Respondent
Alexander v. Commissioner
Docket Nos. 38977, 41122, 41123
United States Tax Court
25 T.C. 600; 1955 U.S. Tax Ct. LEXIS 8;
December 22, 1955, Filed
Decision in Docket No. 38977 will be deferred.
Decisions in Docket Nos. 41122 and 41123 will be entered under Rule 50.
1. Held, the…
2Cases cited23 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Freuler v. HelveringSupreme Court of the United States · 1934
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
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