Rauers v. Commissioner
United States Board of Tax Appeals
CONSTRUCTION OF A WILL - ONE TRUST CREATED BY THE WILL INSTEAD OF THREE AS CONTENDED BY THE PETITIONER. - Where the testator devised and bequeathed his estate in trust for the benefit of his wife and children and directed the trustees to hold such estate undivided until the death of the widow and the youngest son should attain the age of 30 years, whereupon his estate should be equally divided among his children then in life, upon the express condition nevertheless that the…
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CONSTRUCTION OF A WILL - ONE TRUST CREATED BY THE WILL INSTEAD OF THREE AS CONTENDED BY THE PETITIONER. - Where the testator devised and bequeathed his estate in trust for the benefit of his wife and children and directed the trustees to hold such estate undivided until the death of the widow and the youngest son should attain the age of 30 years, whereupon his estate should be equally divided among his children then in life, upon the express condition nevertheless that the share coming to a daughter should be held by his executors in trust for the said daughter during her lifetime held, that…
1Opinion of the Court
JOHN J. RAUERS AND SAMUEL B. ADAMS, TRUSTEES UNDER THE WILL OF JACOB RAUERS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rauers v. Commissioner
Docket No. 63633.
United States Board of Tax Appeals
28 B.T.A. 516; 1933 BTA LEXIS 1117;
June 22, 1933, Promulgated
CONSTRUCTION OF A WILL - ONE TRUST CREATED BY THE WILL INSTEAD OF THREE AS CONTENDED BY THE PETITIONER. - Where the testator devised and bequeathed his estate in trust for the benefit of his wife and children and directed the trustees to hold such estate undivided until the death of the widow and the youngest son should…
2Cases cited1 opinion
- Rauers v. CommissionerUnited States Board of Tax Appeals · 1933