Behl v. Commissioner
United States Tax Court
Held, under applicable sections of the Trust Estates Act of Louisiana, identical with provisions of The Uniform Principal and Income Act, trustees of a testamentary trust properly charged to income interest paid by them on an estate tax deficiency, and currently distributable income taxable to trust beneficiaries is reduced accordingly.
1Opinion of the Court
Minnie Behl, Petitioner, v. Commissioner of Internal Revenue, Respondent. Florence Behl, Petitioner, v. Commissioner of Internal Revenue, Respondent
Behl v. Commissioner
Docket Nos. 7042, 7043
United States Tax Court
7 T.C. 1473; 1946 U.S. Tax Ct. LEXIS 6;
December 31, 1946, Promulgated
Decisions will be entered under Rule 50.
Held, under applicable sections of the Trust Estates Act of Louisiana, identical with provisions of The Uniform Principal and Income Act, trustees of a testamentary trust properly charged to income interest paid by them on an estate tax deficiency, and currently distributable…
2Cases cited10 opinions
- Acklen v. FranklinSupreme Court of Louisiana · 1852
- Succession of MarionSupreme Court of Louisiana · 1927
- Pearson v. CommissionerUnited States Tax Court · 1944
- Moseley v. . MarshallNew York Court of Appeals · 1860
- Succession of ManningSupreme Court of Louisiana · 1936
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