West v. Commissioner
United States Tax Court
In 1926 the decedent created a trust under which she was life beneficiary, and cotrustee with a corporate fiduciary. The trustees were authorized to invade corpus for the decedent's "proper maintenance and support" and to provide for stated emergencies. From 1930 until her death the decedent was mentally incompetent, though never adjudged so by court proceedings and never removed as a cotrustee.
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In 1926 the decedent created a trust under which she was life beneficiary, and cotrustee with a corporate fiduciary. The trustees were authorized to invade corpus for the decedent's "proper maintenance and support" and to provide for stated emergencies. From 1930 until her death the decedent was mentally incompetent, though never adjudged so by court proceedings and never removed as a cotrustee. Held, the value of the trust corpus is includible in the decedent's gross estate under section 811(c), I. R. C.
1Opinion of the Court
Estate of Virginia H. West, St. Louis Union Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
West v. Commissioner
Docket No. 8885
United States Tax Court
9 T.C. 736; 1947 U.S. Tax Ct. LEXIS 59;
October 22, 1947, Promulgated
Decision will be entered under Rule 50.
In 1926 the decedent created a trust under which she was life beneficiary, and cotrustee with a corporate fiduciary. The trustees were authorized to invade corpus for the decedent's "proper maintenance and support" and to provide for stated emergencies. From 1930 until her death the decedent was mentally…
2Cases cited12 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Hurd v. CommissionerUnited States Tax Court · 1946
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