GARTLAND v. COMMISSIONER OF INTERNAL REVENUE, 34 T.C. 867 (1960) ESTATE OF LEO M. GARTLAND, DECEASED, MATTHEW GARTLAND, ADMINISTRATOR,PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 81540.United States Tax Court. Filed August 18, 1960. Decedent’s father in 1929 created a trust providing for payment of income for life to decedent in discretion of trustee, […]
