Estate of Bruchmann, etc. v. Commissioner
United States Tax Court
In 1962, after a judicial determination that MB was an income beneficiary of a trust during the period 1949 through 1955, the trustee distributed to MB's estate the income attributable to such period. The trust instrument required the income to be distributed quarterly each year. Held, MB was taxable in 1949 through 1955 on trust income attributable to such period.
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In 1962, after a judicial determination that MB was an income beneficiary of a trust during the period 1949 through 1955, the trustee distributed to MB's estate the income attributable to such period. The trust instrument required the income to be distributed quarterly each year. Held, MB was taxable in 1949 through 1955 on trust income attributable to such period. Held, further, expenses in connection with litigation paid by trustee in 1959 through 1962 do not affect taxability of income withheld from MB in taxable years.
1Opinion of the Court
Estate of Mildred Bruchmann, First National Bank of Rock Island, Administrator, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Bruchmann, etc. v. Commissioner
Docket No. 5740-66
United States Tax Court
53 T.C. 403; 1969 U.S. Tax Ct. LEXIS 10;
December 18, 1969, Filed
Decision will be entered for the respondent.
In 1962, after a judicial determination that MB was an income beneficiary of a trust during the period 1949 through 1955, the trustee distributed to MB's estate the income attributable to such period. The trust instrument required the income to be distributed quarterly…
Also in this document: Dissent · Raum; Dissent · Simpson.
2Cases cited32 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Commissioner v. GordonSupreme Court of the United States · 1968
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