CLOW v. COMMISSIONER OF INTERNAL REVENUE, 1 T.C. 928 (1943) FRANCES JONES CLOW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 111241.United States Tax Court. Promulgated April 14, 1943. The income of an Illinois trust which may, in the discretion of the trustees, be used for the support, maintenance and welfare of the minor children […]
