Morton v. Commissioner
United States Board of Tax Appeals
Petitioner, a resident of Pennsylvania, declared a trust for the benefit of his mother, a resident of New Jersey. The trust was revocable by joint action of settlor and beneficiary. Held, that the income of the trust was not taxable to the petitioner either under section 166, Revenue Act of 1934, or, the petitioner having no duty of supporting his nonresident mother under the law of Pennsylvania, under section 167 or the principles of Douglas v. Willcuts,296 U.S. 1.
1Opinion of the Court
OPINION.
Disney:
This proceeding involves income tax for the calendar year 1935. A deficiency of $195.56 was determined, all of which is in issue. A portion of the facts was stipulated and we find the *743facts as stipulated. Additional evidence was adduced by testimony. The stipulated facts may be epitomized and the remaining facts stated as follows:
The petitioner is and for 17 years has continuously been a resident of Pennsylvania. He is a resident of Philadelphia and filed his Federal income tax return for the year 1935 with the collector at that city. In 1928 he created a trust the income of…
2Cases cited3 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- De Brimont v. PennimanU.S. Circuit Court for the District of Southern New York · 1873
- George v. GeorgeLuzerne County Court of Quarter Sessions · 1923
3Cited by2 opinions
- Morton v. CommissionerUnited States Board of Tax Appeals · 1940
- Scheuer v. CommissionerUnited States Tax Court · 1943