Marx v. Commissioner
United States Board of Tax Appeals
1. Where a decedent conveyed his residuary estate to trustees in trust, directing them to divide the principal thereof into three equal shares for his wife, daughter, and son and to set each share apart for the life of each beneficiary, and upon termination of the life estate to dispose of the principal thereof to certain remainders over, each interest running for a separate life; and where the trustees received property in trust but did not make a physical segregation of…
Read the full summary
1. Where a decedent conveyed his residuary estate to trustees in trust, directing them to divide the principal thereof into three equal shares for his wife, daughter, and son and to set each share apart for the life of each beneficiary, and upon termination of the life estate to dispose of the principal thereof to certain remainders over, each interest running for a separate life; and where the trustees received property in trust but did not make a physical segregation of the trust property; and where the testator directed without limitation or discretion in the trustees that the income of…
1Opinion of the Court
LEONARD MARX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
EMILY MARX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
REGINA MARX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
LEONARD MARX AND EMILY MARX, TRUSTEES UNDER THE LAST WILL AND TESTAMENT OF JOSEPH E. MARX, DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Marx v. Commissioner
Docket Nos. 83831, 83832, 83833, 88593, 88594, 88595.
United States Board of Tax Appeals
39 B.T.A. 537; 1939 BTA LEXIS 1017;
March 7, 1939, Promulgated
1. Where a decedent conveyed his residuary estate…
2Cases cited28 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Vanderpoel v. . LoewNew York Court of Appeals · 1889
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- In Re the Estate of ColegroveNew York Court of Appeals · 1917
23 more not listed; retrieve them via the Exa API.