Friedman v. Commissioner
United States Tax Court
Grantor of trusts of which the corpus was invested in stock of family corporations, of which children were beneficiaries, and of which he was trustee, with broad powers of management and with discretionary powers as to accumulation of income and invasion of corpus, held, taxable on income of the trusts under section 22 (a), I. R. C.
1Opinion of the Court
M. Friedman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Friedman v. Commissioner
Docket No. 6206
United States Tax Court
7 T.C. 54; 1946 U.S. Tax Ct. LEXIS 160;
June 10, 1946, Promulgated
Decision will be entered for the respondent.
Grantor of trusts of which the corpus was invested in stock of family corporations, of which children were beneficiaries, and of which he was trustee, with broad powers of management and with discretionary powers as to accumulation of income and invasion of corpus, held, taxable on income of the trusts under section 22 (a), I. R. C.
Matt Wahrhaftig, Esq.,…
2Cases cited7 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Rentschler v. CommissionerUnited States Tax Court · 1943
- Stockstrom v. CommissionerUnited States Tax Court · 1944
- Morgan v. CommissionerUnited States Tax Court · 1945
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