Irvine v. Commissioner
United States Board of Tax Appeals
1. Petitioner, a man of mature age with adult children by a first marriage, created a trust as part of an antenuptial agreement with his second wife, a woman of mature age with an adult child by a first marriage, the income to be paid to her for her use in purchasing clothing and for any other use which she might choose.
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1. Petitioner, a man of mature age with adult children by a first marriage, created a trust as part of an antenuptial agreement with his second wife, a woman of mature age with an adult child by a first marriage, the income to be paid to her for her use in purchasing clothing and for any other use which she might choose. Petitioner agreed to furnish necessaries other than clothing to his wife from his own income, and in consideration of the establishment of the trust the wife surrendered all community rights to petitioner's property and income. Held, under facts, only that part of the income…
1Opinion of the Court
JAMES IRVINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Irvine v. Commissioner
Docket No. 104587.
United States Board of Tax Appeals
46 B.T.A. 246; 1942 BTA LEXIS 886;
February 4, 1942, Promulgated
1. Petitioner, a man of mature age with adult children by a first marriage, created a trust as part of an antenuptial agreement with his second wife, a woman of mature age with an adult child by a first marriage, the income to be paid to her for her use in purchasing clothing and for any other use which she might choose. Petitioner agreed to furnish necessaries other than clothing to…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. LeonardSupreme Court of the United States · 1940
- Wren v. WrenCalifornia Supreme Court · 1893
- Britt v. CommissionerUnited States Board of Tax Appeals · 1939
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