Income Tax Keyed to Lind
Morrill v. United States
George Morrill, Petitioner, established four short-term trusts for each of his four minor children in 1959. The income from the trust would be available to the children after attaining the age of 21. After the trusts are in existence for 10 years, the corpus was to be returned to Petitioner. The trustee could use the income for payment of room, tuition, books, and travel for college or institutions of learning. Petitioner instructed the trustee to pay portions of the expenses for his children for attending several universities. The Commissioner determined that the amounts paid out of the trust for the college tuition was taxable as income to Petitioner because the payments were satisfying his legal obligations to pay the universities.
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