TAXATION - INCOME TAX - TAXABILITY OF INCOME OF ALIMONY TRUST TO HUSBAND-SETTLOR-RULE OF DOUGLAS v. WILLCUTS

Authors

Benjamin W. Franklin, University of Michigan Law School

Abstract

Three 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.

Recommended Citation

Benjamin W. Franklin, TAXATION - INCOME TAX - TAXABILITY OF INCOME OF ALIMONY TRUST TO HUSBAND-SETTLOR-RULE OF DOUGLAS v. WILLCUTS, 38 Mich. L. Rev. 1285 (1940).
Available at: https://repository.law.umich.edu/mlr/vol38/iss8/9