Fruehauf v. Commissioner
United States Tax Court
By a trust indenture dated December 30, 1935, petitioner transferred to himself, as trustee, certain shares of the capital stock of the Fruehauf Trailer Co., of which he was the president. The trust income was to be paid to his wife for life, with the remainder to his children, upon their arriving at certain ages, and, in the event of their prior death, to their issue.
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By a trust indenture dated December 30, 1935, petitioner transferred to himself, as trustee, certain shares of the capital stock of the Fruehauf Trailer Co., of which he was the president. The trust income was to be paid to his wife for life, with the remainder to his children, upon their arriving at certain ages, and, in the event of their prior death, to their issue. Held, the trust income for the year 1941 is not includible in petitioner's gross income under section 22 (a), 166, or 167 of the Internal Revenue Code.
1Opinion of the Court
Harvey C. Fruehauf, Petitioner, v. Commissioner of Internal Revenue, Respondent
Fruehauf v. Commissioner
Docket No. 8790
United States Tax Court
12 T.C. 681; 1949 U.S. Tax Ct. LEXIS 218;
April 29, 1949, Promulgated
Decision will be entered under Rule 50.
By a trust indenture dated December 30, 1935, petitioner transferred to himself, as trustee, certain shares of the capital stock of the Fruehauf Trailer Co., of which he was the president. The trust income was to be paid to his wife for life, with the remainder to his children, upon their arriving at certain ages, and, in the event of their prior…
Also in this document: Dissent.
2Cases cited6 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Rentschler v. CommissionerUnited States Tax Court · 1943
- Pray v. BeltSupreme Court of the United States · 1828
- Biddle v. CommissionerUnited States Tax Court · 1948
- Black v. CommissionerUnited States Tax Court · 1945
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