Griswold v. Commissioner
United States Tax Court
A, A Jr., and J held contingent interests in a testamentary trust created in 1941 by the will of their grandfather, Alanson B. Houghton. The trust provided Alanson B. Houghton's daughter, Elisabeth Houghton, with an income interest for life and, if Elisabeth died without living issue, then certain grandchildren of Alanson B. Houghton, subject to certain additional contingencies, would share the remainder interest.
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A, A Jr., and J held contingent interests in a testamentary trust created in 1941 by the will of their grandfather, Alanson B. Houghton. The trust provided Alanson B. Houghton's daughter, Elisabeth Houghton, with an income interest for life and, if Elisabeth died without living issue, then certain grandchildren of Alanson B. Houghton, subject to certain additional contingencies, would share the remainder interest. During March of 1957, the two trustees of the trust petitioned the Surrogate's Court of the State of New York for a judicial settlement of the first intermediate accounting for such…
1Opinion of the Court
Adelaide C. Griswold, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Griswold v. Commissioner
Docket Nos. 12876-79, 12878-79, 12880-79
United States Tax Court
81 T.C. 141; 1983 U.S. Tax Ct. LEXIS 54; 81 T.C. No. 12;
August 23, 1983, Filed
A, A Jr., and J held contingent interests in a testamentary trust created in 1941 by the will of their grandfather, Alanson B. Houghton. The trust provided Alanson B. Houghton's daughter, Elisabeth Houghton, with an income interest for life and, if Elisabeth died without living issue, then certain grandchildren of Alanson B. Houghton,…
2Cases cited9 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Jewett v. CommissionerSupreme Court of the United States · 1982
- Keinath v. CommissionerCourt of Appeals for the Eighth Circuit · 1973
- Fuller v. CommissionerUnited States Tax Court · 1961
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