(DOWNLOAD) "Commissioner of Internal Revenue v. Caspersen." by United States Court of Appeals for the Third Circuit # Book PDF Kindle ePub Free

eBook details

Title: Commissioner of Internal Revenue v. Caspersen.
Author : United States Court of Appeals for the Third Circuit
Release Date : January 01, 1941
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 65 KB

Description

The taxpayer conveyed certain property to her husband, as trustee. By the terms of the trust agreement, a specified amount of the annual income from the trust estate was definitely payable to the grantor. In the discretion of the trustee, the balance of the income was distributable to the grantor, to relatives of the grantor and her husband, or to the corpus of a trust, by way of accumulations, for the benefit of a minor son of the grantor and her husband.