Garland v. Commissioner
United States Board of Tax Appeals
Decedent in 1931 established a trust for the support of his wife and children, reserving rights to reach certain portions of the corpus and to have certain other of his obligations discharged out of trust income. Subsequently his wife was divorced and remarried before the taxable year.
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Decedent in 1931 established a trust for the support of his wife and children, reserving rights to reach certain portions of the corpus and to have certain other of his obligations discharged out of trust income. Subsequently his wife was divorced and remarried before the taxable year. Held, petitioners are not taxable on the income paid to decedent's divorced spouse during 1934 and 1935, since he had no continuing obligation to support her; held, further, petitioners are taxable on trust income to the extent of settlor's right to reach portions of the corpus and to the extent of trust income…
1Opinion of the Court
ESTATE OF WILLIAM J. GARLAND, DECEASED, HARRY C. MABRY, EXECUTOR, AND GRACE O. GARLAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Garland v. Commissioner
Docket Nos. 93589, 95547.
United States Board of Tax Appeals
43 B.T.A. 731; 1941 BTA LEXIS 1460;
February 27, 1941, Promulgated
Decedent in 1931 established a trust for the support of his wife and children, reserving rights to reach certain portions of the corpus and to have certain other of his obligations discharged out of trust income. Subsequently his wife was divorced and remarried before the taxable year. Held,…
2Cases cited9 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Helvering v. LeonardSupreme Court of the United States · 1940
- Coursey v. CommissionerUnited States Board of Tax Appeals · 1936
- Garland v. CommissionerUnited States Board of Tax Appeals · 1940
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