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Income Tax Keyed to Lind
Helvering v. Clifford
Facts
Respondent established a trust wherein he was trustee and his family members were the beneficiaries. The trust consisted of certain securities that he owned. The trust was for a term of five years and would terminate on the death of Respondent or his wife. He maintained control of almost all aspects of the corpus of the trust. In 1934, Respondent paid a federal gift tax on the transfer and his wife included the income on her tax return. The Commissioner of Internal Revenue found that the income should have been on Respondent’s return. The Board of Tax Appeals sustained that ruling but the Circuit Court of Appeals reversed.
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