Du Pont Testamentary Trust v. Commissioner
United States Tax Court
Held, upon remand by the Fifth Circuit Court of Appeals to consider an issue not previously presented to this Court, petitioner testamentary trust is not entitled to deductions under section 651 or 661, I.R.C. 1954, in respect of certain expenditures made by it in 1966 or 1967 in connection with the maintenance of property occupied by the decedent's widow (the principal income beneficiary of the testamentary trust) under a certain lease arrangement entered into prior to the…
Read the full summary
Held, upon remand by the Fifth Circuit Court of Appeals to consider an issue not previously presented to this Court, petitioner testamentary trust is not entitled to deductions under section 651 or 661, I.R.C. 1954, in respect of certain expenditures made by it in 1966 or 1967 in connection with the maintenance of property occupied by the decedent's widow (the principal income beneficiary of the testamentary trust) under a certain lease arrangement entered into prior to the decedent's death.
1Opinion of the Court
Alfred I. duPont Testamentary Trust, The Florida National Bank of Jacksonville, Edward Ball, William B. Mills, J. C. Belin, T.S. Coldewey, W.L. Thornton, and Alfred D. Dent, Trustees, Petitioner v. Commissioner of Internal Revenue, Respondent
Du Pont Testamentary Trust v. Commissioner
Docket No. 330-72
United States Tax Court
66 T.C. 761; 1976 U.S. Tax Ct. LEXIS 72;
July 26, 1976, Filed
Decision will be entered for the respondent.
Held, upon remand by the Fifth Circuit Court of Appeals to consider an issue not previously presented to this Court, petitioner testamentary trust is not entitled to…
2Cases cited23 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- George R. Tollefsen and Margaret A. Tollefsen v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Union Equity Cooperative Exchange v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1973
18 more not listed; retrieve them via the Exa API.