Robert L. Moody Trust v. Commissioner
United States Tax Court
Held, a trust instrument, executed by Robert L. Moody on June 13, 1960, as subsequently amended, created a separate trust for each of his children rather than a single trust for the benefit of all of them.
1Opinion of the Court
Robert L. Moody Trust UTI 6/13/60, Irwin M. Herz, Jr., Trustee, Petitioner v. Commissioner of Internal Revenue, Respondent
Robert L. Moody Trust v. Commissioner
Docket No. 2775-74
United States Tax Court
65 T.C. 932; 1976 U.S. Tax Ct. LEXIS 163;
February 5, 1976, Filed
Decision will be entered under Rule 155.
Held, a trust instrument, executed by Robert L. Moody on June 13, 1960, as subsequently amended, created a separate trust for each of his children rather than a single trust for the benefit of all of them.
J. Michael Wylie, Paul W. Eggers, and Jack C. Spillman, for the petitioner.
John D.…
2Cases cited1 opinion
- Robert L. Moody Trust v. CommissionerUnited States Tax Court · 1976