Curry v. Commissioner
United States Tax Court
Distributions to petitioner as beneficiary of a testamentary trust, out of the income thereof, held taxable to her under section 22 (a) and section 162 (b) of the Revenue Act of 1938 and the Internal Revenue Code, and no part of the distributions constitutes an annuity. Helvering v. Butterworth, 290 U.S. 365.
1Opinion of the Court
Franc M. Curry, Petitioner, v. Commissioner of Internal Revenue, Respondent
Curry v. Commissioner
Docket No. 4415
United States Tax Court
5 T.C. 577; 1945 U.S. Tax Ct. LEXIS 107;
August 7, 1945, Promulgated
Decision will be entered for the respondent.
Distributions to petitioner as beneficiary of a testamentary trust, out of the income thereof, held taxable to her under section 22 (a) and section 162 (b) of the Revenue Act of 1938 and the Internal Revenue Code, and no part of the distributions constitutes an annuity. Helvering v. Butterworth, 290 U.S. 365.
A. L. Gardner, Esq., and Robert C. Barney,…
2Cases cited2 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- Curry v. CommissionerUnited States Tax Court · 1945