Blumenthal v. Commissioner
United States Board of Tax Appeals
Income of the petitioner includes the income of a trust established pursuant to a court decree for the support, maintenance, and education of his minor daughter, but does not include the income of another trust similarly established for his divorced wife, who has since remarried.
1Opinion of the Court
HARRY S. BLUMENTHAL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Blumenthal v. Commissioner
Docket No. 75143.
United States Board of Tax Appeals
34 B.T.A. 994; 1936 BTA LEXIS 617;
September 3, 1936, Promulgated
Income of the petitioner includes the income of a trust established pursuant to a court decree for the support, maintenance, and education of his minor daughter, but does not include the income of another trust similarly established for his divorced wife, who has since remarried.
Solomon Elsner, Esq., for the petitioner.
James H. Yeatman, Esq., for the respondent.
MURDOCK
OPINION…
2Cases cited1 opinion
- Blumenthal v. CommissionerUnited States Board of Tax Appeals · 1936