Ketcham v. Commissioner
United States Tax Court
1. Income of a trust made by a former husband for the benefit of his wife and minor children in contemplation of divorce which was not embodied in the Nevada divorce decree, held within the taxable income of the wife except to the extent shown by the evidence to have been used for the support and maintenance of the minor children in discharge of the former husband's parental duty. 2. Under section 3801, Internal Revenue Code, the deficiency of the beneficiary of the trust is…
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1. Income of a trust made by a former husband for the benefit of his wife and minor children in contemplation of divorce which was not embodied in the Nevada divorce decree, held within the taxable income of the wife except to the extent shown by the evidence to have been used for the support and maintenance of the minor children in discharge of the former husband's parental duty. 2. Under section 3801, Internal Revenue Code, the deficiency of the beneficiary of the trust is not barred by the statute of limitations, since it was determined within one year after the decision of the Board of…
1Opinion of the Court
Katharine C. Ketcham (Formerly Katharine C. duPont), Petitioner, v. Commissioner of Internal Revenue, Respondent
Ketcham v. Commissioner
Docket Nos. 109354, 110479
United States Tax Court
2 T.C. 159; 1943 U.S. Tax Ct. LEXIS 133;
June 18, 1943, Promulgated
Decision will be entered under Rule 50.
1. Income of a trust made by a former husband for the benefit of his wife and minor children in contemplation of divorce which was not embodied in the Nevada divorce decree, held within the taxable income of the wife except to the extent shown by the evidence to have been used for the support and maintenance…
2Cases cited10 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Helvering v. LeonardSupreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Hale v. CommissionerUnited States Tax Court · 1942
- W. F. Trimble & Sons Co. v. CommissionerUnited States Tax Court · 1943
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