Estate of Weisberger v. Commissioner
United States Tax Court
1. Decedent's will created a trust over which his widow received an unlimited testamentary power of appointment. She was also entitled to all the income for life, subject, however, to the right of the trustee to divert to decedent's sons so much thereof as should, together with other income available to them, prove necessary to reasonably provide for their maintenance and education. The sons had at least one other substantial source of income.
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1. Decedent's will created a trust over which his widow received an unlimited testamentary power of appointment. She was also entitled to all the income for life, subject, however, to the right of the trustee to divert to decedent's sons so much thereof as should, together with other income available to them, prove necessary to reasonably provide for their maintenance and education. The sons had at least one other substantial source of income. Held, the trust does not qualify for the marital deduction under section 812 (e) (1) (F), I. R. C. 1939. 2. A sum was paid to the State of Ohio on…
1Opinion of the Court
Estate of Allen L. Weisberger, Deceased, Joseph Thomas, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Estate of Weisberger v. Commissioner
Docket No. 57673
United States Tax Court
29 T.C. 217; 1957 U.S. Tax Ct. LEXIS 44;
November 14, 1957, Filed
Decision will be entered under Rule 50.
1. Decedent's will created a trust over which his widow received an unlimited testamentary power of appointment. She was also entitled to all the income for life, subject, however, to the right of the trustee to divert to decedent's sons so much thereof as should, together with other income…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Henslee v. Union Planters National Bank & Trust Co.Supreme Court of the United States · 1949
- White v. United StatesSupreme Court of the United States · 1938
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