Funk v. Commissioner
United States Tax Court
Where the sole trustee of trusts had broad discretionary powers to distribute trust income annually to herself or her husband, the grantor of the trusts, which power was limited only by her sole judgment with respect to her husband's needs, the trustee, the petitioner in this proceeding, had the burden of proving what part of trust income she could have been compelled to pay her husband, and how much was not within her absolute control.
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Where the sole trustee of trusts had broad discretionary powers to distribute trust income annually to herself or her husband, the grantor of the trusts, which power was limited only by her sole judgment with respect to her husband's needs, the trustee, the petitioner in this proceeding, had the burden of proving what part of trust income she could have been compelled to pay her husband, and how much was not within her absolute control. Upon the evidence, comprising an original stipulation and further evidence admitted upon further consideration of the proceeding after remandment by the…
1Opinion of the Court
OPINION.
Haeeon, Judge:
This proceeding has been considered by this Court previously. See Eleanor M. Funk, 1 T. C. 890. It was submitted originally under a stipulation of facts, to which certain exhibits were, attached. The findings of fact, the opinion, and the conclusions of this Court in this proceeding in the original report which are found in 7 T. C. at page 890, were based solely upon the record which was submitted to this Court in this proceeding2 and were not based upon the record in the case of the petitioner’s husband, Wilfred J. Funk, which had been decided previously.
In Funk v.…
2Cases cited8 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Mallinckrodt v. CommissionerUnited States Tax Court · 1943
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3Cited by1 opinion
- Funk v. CommissionerUnited States Tax Court · 1950