Crellin v. Commissioner
United States Board of Tax Appeals
1. A trust which provided that named relatives of the settlor receive specified amounts for college education and that funds not required for that purpose be used for educational aid to young members of a designated church of which the relatives were not members, held, not charitable within the meaning of sections 1004(a)(2)(B) and 101(6), Internal Revenue Code. 2. A donor who, under a mistaken conception of law, took no part of the specific exemption in the computation of…
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1. A trust which provided that named relatives of the settlor receive specified amounts for college education and that funds not required for that purpose be used for educational aid to young members of a designated church of which the relatives were not members, held, not charitable within the meaning of sections 1004(a)(2)(B) and 101(6), Internal Revenue Code. 2. A donor who, under a mistaken conception of law, took no part of the specific exemption in the computation of gift tax, held, entitled to claim the exemption in a proceeding before the Board.
1Opinion of the Court
AMY HUTCHISON CRELLIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
AMY HUTCHISON CRELLIN TRUST, PASADENA METHODIST FOUNDATION, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Crellin v. Commissioner
Docket Nos. 106839, 109669.
United States Board of Tax Appeals
46 B.T.A. 1152; 1942 BTA LEXIS 768;
May 13, 1942, Promulgated
1. A trust which provided that named relatives of the settlor receive specified amounts for college education and that funds not required for that purpose be used for educational aid to young members of a designated church of which the…
2Cases cited5 opinions
- Carpenter v. CookCalifornia Supreme Court · 1900
- Tilles v. CommissionerUnited States Board of Tax Appeals · 1938
- Crellin v. CommissionerUnited States Board of Tax Appeals · 1942
- Du Bois v. CommissionerUnited States Board of Tax Appeals · 1934
- Sprunt Benevolent Trust v. CommissionerUnited States Board of Tax Appeals · 1930