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Estate of Gokey v. Commissioner
United States Tax Court
72 T.C. 721 (1979)
- Written by Daniel Clark, JD
Facts
Joseph Gokey created irrevocable trusts for the benefit of two of his minor children. The trustee was instructed to spend, and did spend, the trust income “for the support, care, welfare, and education” of the children. Any excess income was to be added to the trust principal. Under state law, Gokey had a legal obligation to support his kids. Gokey died, and his estate (plaintiff) did not include the property held by the trusts in Gokey’s gross estate. The Internal Revenue Service (defendant) argued that such property must be included, and the estate petitioned the United States Tax Court to resolve the dispute.
Rule of Law
Issue
Holding and Reasoning (Wiles, J.)
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