Add to ORKGThree recent decisions of the Supreme Court of the United States, Helvering v. Fitch, Helvering v. Leonard, and Helvering v. Fuller, all involving an application of the rule of Douglas v. Willcuts, raise the question of what that rule means in its practical application. Stated briefly, that rule is that the income from a so-called alimony trust is taxable to the husband-settlor whenever it discharges a continuing obligation for him
In Jacklin v. Commissioner, the Tax Court addressed a dispute concerning the deductibility of alimon...
Taxpayer commenced suit to contest the probate of his grandmother\u27s will, by which she had made n...
The marital property provisions of the new Missouri divorce law render the tax treatment of property...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
Taxpayer and his wife voluntarily entered into a written agreement of separation. Pursuant to the ag...
Settlors, husband and wife, established certain irrevocable trusts with themselves and another as tr...
In a recent significant decision the Supreme Court of the United States has declared that, under cer...
In 1931 a settlor executed a deed of trust and transferred securities to the trustees, who were also...
This comment will not be expository of all of the trust provisions but rather will attempt to deal w...
An inter vivas trust created by testator and property held jointly with his wife were included in hi...
Today it is common procedure for a husband and wife, contemplating divorce or separation, to make an...
P, divorced wife of D, brought this action for alimony and for support money for her children. The o...
Respondent taxpayer transferred stock to his former wife pursuant to a voluntary property settlement...
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 C...
Respondent, the owner of negotiable bonds, detached from them negotiable interest coupons shortly be...
In Jacklin v. Commissioner, the Tax Court addressed a dispute concerning the deductibility of alimon...
Taxpayer commenced suit to contest the probate of his grandmother\u27s will, by which she had made n...
The marital property provisions of the new Missouri divorce law render the tax treatment of property...
Using a trust to satisfy a husband\u27s\u27 obligation to support his wife after divorce can be an a...
Taxpayer and his wife voluntarily entered into a written agreement of separation. Pursuant to the ag...
Settlors, husband and wife, established certain irrevocable trusts with themselves and another as tr...
In a recent significant decision the Supreme Court of the United States has declared that, under cer...
In 1931 a settlor executed a deed of trust and transferred securities to the trustees, who were also...
This comment will not be expository of all of the trust provisions but rather will attempt to deal w...
An inter vivas trust created by testator and property held jointly with his wife were included in hi...
Today it is common procedure for a husband and wife, contemplating divorce or separation, to make an...
P, divorced wife of D, brought this action for alimony and for support money for her children. The o...
Respondent taxpayer transferred stock to his former wife pursuant to a voluntary property settlement...
Before 1942 alimony paid to a former spouse was not included in the spouse’s gross income. In 1942 C...
Respondent, the owner of negotiable bonds, detached from them negotiable interest coupons shortly be...
In Jacklin v. Commissioner, the Tax Court addressed a dispute concerning the deductibility of alimon...
Taxpayer commenced suit to contest the probate of his grandmother\u27s will, by which she had made n...
The marital property provisions of the new Missouri divorce law render the tax treatment of property...