Glendinning v. Commissioner of Internal Revenue

DICKINSON, District Judge.

The sole question presented is whether income from a trust fund created by the taxpayer is taxable to him or to the beneficiaries of the trust to whom paid.

The taxpayer was under an order of a Domestic Relations Court to pay an allowed sum to his then wife. As a substitute for the order and in its relief he created a trust fund providing (inter alia) for the payment to the wife during her life of a portion of the trust fund income. A divorce was subsequently granted. The husband taxpayer excluded from his taxable income that part of the trust income paid to the wife…