Bradley v. Commissioner
United States Tax Court
1. In 1918 decedent executed an irrevocable trust under which his daughter was to receive $ 1,000 of the income per annum during her lifetime, with the balance of the income to be paid to his wife during life. In the event the wife predeceased the daughter, leaving decedent surviving, the balance of the income was to be paid to the decedent, his executors, administrators and assigns, during the life of the daughter.
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1. In 1918 decedent executed an irrevocable trust under which his daughter was to receive $ 1,000 of the income per annum during her lifetime, with the balance of the income to be paid to his wife during life. In the event the wife predeceased the daughter, leaving decedent surviving, the balance of the income was to be paid to the decedent, his executors, administrators and assigns, during the life of the daughter. Upon the death of the daughter without issue, the remainder was to be paid to the residuary legatees named in the wife's will. The wife died in 1929, leaving a last will and…
1Opinion of the Court
Estate of Edson Bradley, Deceased, Julie F. Fremont, Executrix, Petitioner, v. Commissioner of Internal Revenue, Respondent
Bradley v. Commissioner
Docket No. 98214
United States Tax Court
9 T.C. 145; 1947 U.S. Tax Ct. LEXIS 136;
July 31, 1947, Promulgated
Decision will be entered under Rule 50.
1. In 1918 decedent executed an irrevocable trust under which his daughter was to receive $ 1,000 of the income per annum during her lifetime, with the balance of the income to be paid to his wife during life. In the event the wife predeceased the daughter, leaving decedent surviving, the balance of the…
2Cases cited12 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
- May v. HeinerSupreme Court of the United States · 1930
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