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…
Read the full summary
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
*1154OPINION.
Sternhagen :
1. The question in both cases is whether the Crellin trust is within the provisions of sections 1004 (a) (2) (B) and 101 (6), Internal Revenue Code.1 If it is within the former, the gift of Mrs. Crellin to it is a deduction in determining her gift tax; if it is within the latter, the trust is exempt from income tax.
*1155The approach to the question involves the emphasis to be placed upon one or the other of the coordinate subdivisions A and B, paragraph eighth, of the trust instrument. If the trust had designated as beneficiaries only those stated in subdivision B, the…
2Cases cited2 opinions
- Estate of HendersonCalifornia Supreme Court · 1941
- Carpenter v. CookCalifornia Supreme Court · 1900
3Cited by12 opinions
- CTUW Hollingsworth v. CommissionerUnited States Tax Court · 1986
- Dougherty v. CommissionerUnited States Tax Court · 1974
- Davis v. CommissionerUnited States Tax Court · 1970
- George W. Griffin, Jr., and William R. Griffin, Co-Executors of the Estate of George W. Griffin, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1968
- State v. First National Bank of MonroeWisconsin Supreme Court · 1978
7 more not listed; retrieve them via the Exa API.