Booth v. Commissioner
United States Tax Court
Income from trust created by petitioner for his wife and applied by her without his direction or control to payment of insurance premiums on his life, held, not taxable to him. Henry A. B. Dunning, 36 B. T. A. 1222, distinguished.
1Opinion of the Court
George F. Booth, Petitioner, v. Commissioner of Internal Revenue, Respondent
Booth v. Commissioner
Docket Nos. 111206, 112149
United States Tax Court
3 T.C. 605; 1944 U.S. Tax Ct. LEXIS 146;
April 14, 1944, Promulgated
Decisions will be entered under Rule 50.
Income from trust created by petitioner for his wife and applied by her without his direction or control to payment of insurance premiums on his life, held, not taxable to him. Henry A. B. Dunning, 36 B. T. A. 1222, distinguished.
Phillips Ketchum, Esq., and Robert S. Bowditch, Esq., for the petitioner.
James T. Haslam, Esq., for the respondent.
Op…
2Cases cited1 opinion
- Booth v. CommissionerUnited States Tax Court · 1944