Heaslet v. Commissioner
United States Board of Tax Appeals
Prior to the taxable years petitioner established a trust for the benefit of his wife. The trust could be altered or amended by petitioner only with the consent of his wife. In 1937 petitioner and his wife entered into a separation agreement which provided for the payment of $100 per month and the continuation of payment of the trust income to the wife. This agreement was incorporated into a decree for alimony by the Ohio court.
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Prior to the taxable years petitioner established a trust for the benefit of his wife. The trust could be altered or amended by petitioner only with the consent of his wife. In 1937 petitioner and his wife entered into a separation agreement which provided for the payment of $100 per month and the continuation of payment of the trust income to the wife. This agreement was incorporated into a decree for alimony by the Ohio court. Held, petitioner is not taxable upon the trust income, (1) for the period prior to the separation agreement under section 167 of the Revenue Act of 1936, since…
1Opinion of the Court
*1009OPINION.
Hill:
The sole issue in this proceeding is whether or not the income of a trust created by petitioner should be taxed to him. The Question involves two different periods of time, inasmuch as there was a change of facts at the time petitioner and his wife executed the separation agreement. For the period prior to September 1937 respondent relies upon section 22 (a) and section 167 of the Kevenue *1010Act of 1936. For the remainder of the taxable years he relies upon the doctrine of Douglas v. Willcuts, 296 U. S. 1.
In regard to the period before the separation agreement we see no basis in…
2Cases cited5 opinions
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Mayo v. Lakeland Highlands Canning Co.Supreme Court of the United States · 1940
- Helvering v. FullerSupreme Court of the United States · 1940
- Pearce v. CommissionerSupreme Court of the United States · 1942
- Robertson v. RobertsonOhio Court of Appeals · 1938
3Cited by1 opinion
- Heaslet v. CommissionerUnited States Board of Tax Appeals · 1942