Burton v. Commissioner
United States Tax Court
1. Income of a trust created by husband two weeks before divorce held taxable to wife-beneficiary where the Nevada divorce decree was silent as to alimony and the husband was under no continuing obligation, statutory or contractual, to support her.
Read the full summary
1. Income of a trust created by husband two weeks before divorce held taxable to wife-beneficiary where the Nevada divorce decree was silent as to alimony and the husband was under no continuing obligation, statutory or contractual, to support her. Helvering v. Fuller, 310 U.S. 69. 2. The mitigating provisions of section 3801 of the Internal Revenue Codeheld applicable, and therefore the deficiency notice was timely, where the grantor filed claims for refund of the tax paid with respect to the trust income, thereby taking a position inconsistent with the erroneous exclusion of such income…
1Opinion of the Court
OPINION,
Arundell, Judge:
By this proceeding petitioner contests the determination of income tax deficiencies for 1934, 1935, and 1936 in the respective amounts of $150.98, $139.34, and $97.71. The Commissioner has taken the position, in the notice of deficiency as well as before this Court, that the income of a trust for the years in dispute is taxable to petitioner, the trust beneficiary. Whether this is correct presents the first issue. If the Commissioner’s view is sustained, the other question is whether assessment of the deficiencies is barred by the statute of limitations; and this in…
2Cases cited3 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Pearce v. CommissionerSupreme Court of the United States · 1942
3Cited by11 opinions
- Ross v. United StatesDistrict Court, D. Massachusetts · 1957
- Bishop v. ReichelDistrict Court, N.D. New York · 1954
- Chertkof v. CommissionerUnited States Tax Court · 1976
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
- Ketcham v. CommissionerUnited States Tax Court · 1943
6 more not listed; retrieve them via the Exa API.